- VAT is calculated based on the customs value of goods supplied at a price lower than the customs value
- The operation is taxed if the supply price is higher than the purchase price from a non-resident supplier
- The supply on the customs territory of Ukraine is subject to VAT
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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