- The VAT liability date for goods paid via LiqPay, Portmone, or iPay is the date funds are credited to the taxpayer’s account.
- According to tax law, VAT liability arises on the earlier of: (a) the date payment is credited, or (b) the date goods are shipped/services provided.
- VAT applies to transactions for the supply of goods/services within Ukraine.
- The supply of goods includes any transfer of ownership rights, including sale, exchange, or gift.
- The VAT base for supply operations is determined according to tax code regulations.
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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