- VAT registration is mandatory for persons supplying goods/services, including via digital networks or apps, if their taxable turnover over the last 12 months exceeds the Article 181 threshold, excluding VAT; single-tax payers in groups 1–3 are exempt.
- Page 2 of Form No. 1-VAT is completed by persons subject to mandatory registration, as well as certain investors, joint-activity participants, and property managers.
- There are no special rules in the Tax Code of Ukraine or Regulation No. 1130 for newly established entities registered for less than 12 months.
- If an applicant has been a business subject for under 12 months, the form should reflect data for the actual period from the date of state registration.
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.
Latest Posts in "Ukraine"
- Construction VAT Cash Method in 2026: Rules and Accounting
- Ukraine Reports 13,193 Risky VAT Taxpayers Amid Low Invoice Suspension Rates
- VAT Invoice Blocking Hits 365 Million UAH as of August 1, 2026
- Ukraine Proposes VAT Administration Reforms for Sole Traders and Tax Audits
- How to Transfer Property to the Armed Forces of Ukraine Without Extra VAT
