VAT Exemption Corrections for International Technical Assistance: Appendix 8 Update Guide

• International technical assistance (ITA) operations may be exempt from VAT under Article 197.11 of the Tax Code of Ukraine.
• The tax benefit applies from the moment the legal grounds arise and remains valid for the full period of eligibility.
• Appendix 8 to the VAT declaration must include the ITA project name, date, registration number, development partner details, implementer details, and estimated project cost.
• Columns 3–8 of Appendix 8 must list the supplier’s details and the relevant tax invoice information for goods, works, and services received under the ITA exemption.
• If Appendix 8 contains mistakes, taxpayers should correct the data in line with Procedure No. 153 and provide the necessary explanations to the State Tax Service.

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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