- For exported goods, VAT liabilities arise on the date the customs declaration is completed, not on payment or invoice date.
- The first-event rule does not apply to goods export under Ukrainian tax law.
- If there is no customs declaration, the zero VAT rate cannot be used and the transaction is taxed at 20%.
- For exported services, the first-event rule applies.
- For services, VAT arises on whichever comes first: the service acceptance document date or payment receipt date.
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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