- Funds received as a result of rounding according to the NBU resolution on optimizing the circulation of small denomination coins are not included in the VAT taxable base. Rounding is not considered a discount, surcharge, advertisement, or sales promotion, and does not affect the VAT base, which is determined by the contractual value of goods/services.
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.
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