- The supply volume for VAT registration under commission agreements is calculated based on the value of goods/services supplied or received within such agreements.
- The commission agent’s supply includes both the commission service (for which they receive a fee) and the value of goods/services supplied under the agreement.
- VAT registration is mandatory if the total taxable supply of goods/services exceeds 1,000,000 UAH (excluding VAT) in the last 12 months.
- Only operations subject to VAT (including those at standard, zero, 7%, 14% rates, and exempt operations) are included in the calculation; non-taxable operations are excluded.
- The calculation must consider the definitions of “supply of goods/services” as per the Tax Code and include all relevant supplies within the last 12 months.
Source: od.tax.gov.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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