The interest rate for taxpayers of the third group who use the features of taxation, set out in paragraph 9 of subsection. 8 chap. XX “Transitional Provisions” of the Tax Code of Ukraine of December 2, 2010 № 2755-VI with changes and additions (hereinafter – TCU), is set at 2 percent. income.
According to p.p. 9.5 item 9 subdivision. 8 of Section XX “Transitional Provisions” of the TCU payers of the single tax of the third group, which use the features of taxation, established by paragraph 9 of subsection. 8 chap. XX “Transitional Provisions” TCU, are exempt from the obligation to charge and pay VAT on transactions for the supply of goods, works and services, the place of supply of which is located in the customs territory of Ukraine, and the import of goods into the customs territory of Ukraine, as well as tax reporting with VAT, and their registration as a VAT payer is suspended.
Under the suspension of registration by a VAT payer for the purposes of p. 9.5 item 9 subdivision. 8 of Section XX “Transitional Provisions” of the TCU it is understood that for single tax payers of the third group who use the features of taxation, established by p. 9.5 item 9 subdivision. 8 of Section XX “Transitional Provisions” of the TCU, the rights and obligations established by Sec. V and subdivision. 2 chap. XX TCU (including the formation of a tax credit) for the period of use of the features of taxation, established by p. 9.5 item 9 subdivision. 8 of Chapter XX “Transitional Provisions” of the TCU.
Source: gov.ua
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