- Export of goods from Ukraine via international postal or express shipments up to 1000 euros, taxed at a 0% VAT rate, must be reported in line 2.1 of the VAT declaration.
- The VAT tax base for such exports is the contractual value stated in the customs declaration.
- If customs clearance was not done using an electronic customs declaration, original customs declarations must be submitted to the tax authority at the VAT payer’s registration location.
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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