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Temporary Import and Re-export of Equipment: Impact on VAT Registration Threshold Operations?

  • Temporary import and re-export of equipment affects VAT registration operations.
  • Export of goods in re-export mode is VAT exempt except for certain processed goods.
  • Re-export operations are included in the total taxable volume for VAT registration.
  • VAT registration is governed by specific articles and regulations.
  • Operations subject to various VAT rates are considered for registration purposes.

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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