- For mandatory VAT registration, a commission agent must count the full value of goods sold under commission agreements, not just the commission fee.
- The Ukrainian tax authority (DPS) said the VAT threshold of UAH 1 million over the last 12 months includes both transit funds from the sale of goods and the agent’s own remuneration.
- DPS treats supplies under commission contracts as taxable supplies for VAT purposes, using the full contract value as the tax base.
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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