Export Goods and Services: When VAT Obligations Arise

For exported goods, VAT liabilities arise on the date the customs declaration is completed, not on payment or invoice date.
The first-event rule does not apply to goods export under Ukrainian tax law.
If there is no customs declaration, the zero VAT rate cannot be used and the transaction is taxed at 20%.
For exported services, the first-event rule applies.
For services, VAT arises on whichever comes first: the service acceptance document date or payment receipt date.

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.