- Purchases of goods/services in Ukraine without VAT, including settlement and cash services not subject to VAT, must be reported in line 10.4 of the VAT tax declaration.
- Taxpayers are required to separately account for taxable, non-taxable, and VAT-exempt transactions.
- The reporting procedure is established by Order No. 21 of the Ministry of Finance of Ukraine.
Source: od.tax.gov.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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