- Export operations under the customs regime of re-export are exempt from VAT but are included in the calculation for VAT registration.
- If the total value of taxable operations (including those at 0% VAT and VAT-exempt) exceeds 1 million UAH in the last 12 months, the company must register as a VAT payer.
- The import of equipment under temporary admission and its subsequent re-export without changes is included in this calculation.
- For specific cases, it is recommended to request an individual tax consultation from the tax authorities.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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