- The right to a VAT tax credit for goods imported into Ukraine under a commission agreement arises only for the principal (committent) on the date of VAT payment, based on a properly executed customs declaration.
- The tax base for goods/services under commission, consignment, surety, or trust management agreements is determined according to Article 188 of the Tax Code.
- The date for recognizing VAT liabilities and credits for such agreements is set by Articles 187 and 198 of the Tax Code, except for import/export operations, which follow special rules.
- For commission agents (commissionaires), VAT liabilities on commission fees arise on the earlier of payment receipt or service act signing, with the tax base determined by Article 188.1.
- VAT credit is only allowed if confirmed by customs declarations; prepayment does not affect the VAT credit or liability amounts for importers.
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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