- For VAT purposes in Ukraine, the tax liability on a supply arises on the earlier of: receipt of payment from the buyer or issuance of the document confirming the supply.
- For sale of real estate, the seller’s VAT liability arises on the earlier of: the date payment is credited from the buyer or the date the document confirming transfer of ownership is drawn up.
- If the transfer document is electronic, its date is the date stated in the document itself, regardless of when the electronic signature is applied.
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.
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