- Services for settlement and cash servicing, which are not subject to VAT according to subparagraph 196.1.5 of the Tax Code, must be reflected in line 10.4 of the VAT declaration.
- Taxpayers must separately account for transactions that are taxable, not subject to VAT, or exempt from VAT.
- The VAT declaration form and its completion procedure are approved by the Ministry of Finance Order No. 21 dated 28.01.2016.
- Line 10.4 of the declaration includes purchases of goods/services in Ukraine without VAT, including settlement and cash servicing services.
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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