- The excise tax amount is not included in the calculation for mandatory VAT registration.
- Only the value of taxable supply operations (excluding VAT and excise tax) is considered when determining the VAT registration threshold.
- The excise tax on the sale of excisable goods, as specified in the Tax Code, is excluded from the VAT taxable base for registration purposes.
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.
Latest Posts in "Ukraine"
- New VAT Rules for Transport, Defense, and Energy Recovery Operations Effective January 2026 in Ukraine
- Is It Allowed to Replenish VAT Electronic Administration Account from Other Sources Under Current Law?
- VAT Liability on Write-Off of Low-Value Non-Current Assets and Inventories: Key Rules Explained
- How to Report Postal Exports up to €1,000 in the VAT Declaration of Ukraine
- VAT Exemption for MRI and CT Scan Services Provided by Licensed Healthcare Institutions in Ukraine
