- Value-added tax (VAT) in Ukraine has four rates: 20%, 14%, 7%, and 0%. The 20% rate applies to most transactions, while the 14% rate applies to certain agricultural products. The 7% rate applies to qualifying medicines, medical goods, and specific services. The 0% rate applies to exports, international transportation, and certain other services.
- B2C digital services to Ukrainian-based customers by non-residents are subject to 20% VAT, unless exempt.
- Transactions not subject to VAT include securities, assignment of claims, and certain lease transactions.
- VAT-exempt transactions include transit services and international technical assistance projects. There are also specific VAT exemptions related to martial law.
- VAT registration is compulsory if taxable transactions exceed a certain threshold, with voluntary registration also available.
Source PwC
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