- If the first event (payment or shipment) occurred before VAT registration and the second event after registration, VAT liabilities are not accrued for this transaction, provided the taxpayer did not choose the cash method.
- VAT registration is mandatory if taxable supplies exceed 1,000,000 UAH (excluding VAT) in the last 12 months, except for single tax payers of groups 1–3.
- The date of VAT liability is determined by the earlier of payment receipt or goods/services delivery, unless the cash method is applied.
- The cash method determines VAT liability based on the date of payment receipt, not delivery.
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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