- Re-export operations of goods from Ukraine are generally exempt from VAT, except for certain cases taxed at a 0% rate.
- Both VAT-exempt and 0% VAT re-export operations are included in the calculation for mandatory VAT registration.
- The total taxable turnover for VAT registration includes operations taxed at 0%, 7%, 14%, 20%, and those exempt from VAT, but excludes non-taxable operations.
- If a company’s total taxable turnover exceeds 1 million UAH in the last 12 months, VAT registration is mandatory.
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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