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Is VAT Allocation Ratio Applied in 2026 If No Exempt Transactions Remain?

    In 2026, if goods, services, or non-current assets acquired or produced with VAT are used exclusively for taxable operations, the company is not required to calculate VAT liabilities according to Article 199 of the Tax Code, since there are no more exempt operations.

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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