- VAT is calculated on advance payments in foreign currency using the official NBU exchange rate on the date the funds are credited.
- The tax base for goods and services is determined by their contractual value, excluding certain taxes.
- Tax obligations arise on the date of payment receipt or goods shipment, whichever occurs first.
- The official exchange rate and bank metal prices set by the NBU take effect the next working day.
- Rates set on the last working day of the week or before holidays apply during weekends or holidays.
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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