- If the first event occurs before VAT registration and the second after, VAT obligations are not accrued unless the cash method is chosen. Entities must register for VAT if taxable transactions exceed 1000000 UAH in 12 months. VAT obligations arise on the earlier of payment receipt or goods/services delivery. The cash method determines tax obligations based on payment receipt dates.
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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