- For international freight transportation arranged through a forwarding agent, the 0% VAT rate applies to the carrier itself (or other transport participants) when they are involved in the international carriage under Article 195.1.3(a) of the Tax Code.
- If the carrier is a resident VAT payer, the forwarder recognizes VAT liabilities at the earlier of payment receipt or issuance of transport-confirming documents: 0% on the carriage amount and standard-rate VAT on the forwarder’s own forwarding services provided to a Ukrainian business customer.
- If the carrier is a nonresident and/or not a VAT payer, the forwarder does not incur VAT liabilities on the transportation cost.
- A resident VAT-paying carrier must issue a tax invoice at the time the VAT liability arises for the international carriage, applying the 0% VAT rate, and provide it to the forwarder.
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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