- Under Ukrainian tax law, VAT payers can include single tax (simplified system) taxpayers if they are registered or required to register for VAT.
- Single tax group 1–3 taxpayers are generally exempt from VAT, except those in group 3 using the 3% single tax rate and group 4 taxpayers.
- Group 3 taxpayers can choose a 3% rate if they are VAT-registered or become VAT-registered when switching to the simplified system or changing tax groups.
- Therefore, VAT payers among single tax taxpayers are: group 3 taxpayers at 3% and agricultural producers in group 4.
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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