- Tax obligations must be calculated if goods or services are partially used in taxable and non-taxable operations.
- The calculation is based on the tax base defined in the Tax Code of Ukraine.
- A consolidated tax invoice must be registered by the end of the reporting period.
- The percentage of use in taxable operations is determined by the ratio of taxable supply volumes to total supply volumes from the previous year.
- New taxpayers or those with no previous non-taxable operations calculate the percentage based on the first reporting period’s data.
- This calculation is submitted with the tax declaration for the reporting period.
- An annual recalculation is required based on actual volumes of taxable and non-taxable operations.
- Adjustments are made according to the percentage determined by the Tax Code provisions.
Source: od.tax.gov.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.
