- If employees use company phones for personal calls and the business cannot prove the calls were work-related, the company must accrue VAT liabilities.
- VAT credit is allowed for goods/services purchased for business, but if used for non-business purposes, tax obligations arise.
- The company must issue and register a consolidated tax invoice for such non-business use by the end of the reporting period.
- No additional VAT arises if the employee reimburses the company for the cost of personal calls.
- Tax authorities do not specify how employers should confirm the business nature of calls.
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.
Latest Posts in "Ukraine"
- Major Tax Bill on VAT for Sole Proprietors and OLX Tax May Pass in April 2026
- VAT Accounting for Lessee When Guarantee Payment Is Refunded: Key Tax Credit Adjustments
- Improving VAT Data Submission: Online Meetings Between Tax Authorities and Odesa Business Community
- Tax Service and Cherkasy Businesses Discuss Splitting, VAT, and Risky Operations in Open Dialogue
- State Tax Service Seeks Feedback on Unified VAT Payer Data Table Catalogue Draft for Industry
