- The date for determining VAT obligations in the case of goods export is the date when the customs declaration is completed. This is confirmed by the customs officer’s personal stamp on all sheets of the declaration, indicating the crossing of Ukraine’s customs border. For electronic declarations, it is marked by the customs officer using an automated system with an electronic signature or seal.
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.
