Ukraine Tax Service Clarifies VAT and UKT ZED Rules for Toll Processing

• In tolling arrangements, VAT applies only to the processing service itself; the processor issues a tax invoice for the service value.
• When the finished product is sold, tax invoices must use the new UKT ZED code for the processed goods, with the full 10-digit code required for excisable or imported products.
• Taxpayers must keep primary documents proving the transaction chain and actual processing, such as customs declarations, contracts, transfer acts, and reports.
• If needed, changes in product classification after processing can be confirmed by an expert opinion from the Chamber of Commerce and Industry.

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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