- There is a conflict between Section V of the Tax Code (requiring VAT payment on imported services) and Section XIV (exempting single tax payers from VAT, except for 3% and 4th group).
- Traditionally, tax authorities required single tax payers (not registered for VAT) to pay VAT on services received from non-residents.
- The Supreme Court, in case №520/32392/24, issued a decision that may change the established approach regarding this VAT obligation.
- The issue centers on whether single tax payers, not registered for VAT, must pay VAT on imported services from non-residents.
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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