- Ukraine’s State Tax Service says the VAT cash method in triangular transactions still applies in 2026 where permitted by the Tax Code.
- Under the cash method, VAT liability arises only when payment is received, and input tax credit only when the supplier is paid.
- Eligibility depends on the taxpayer and transaction type (e.g., certain utility and energy-related supplies).
- Proper VAT invoices and clear documentation of the actual movement of goods are still required to prove the transaction.
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.
