The Main Department of the State Tax Service in Kyiv reminds that for the purposes of value added tax (hereinafter – VAT) in accordance with paragraph 180.1 of Art. 180 of the Tax Code of Ukraine (hereinafter – TCU) taxpayer, in particular, is any person who is registered or subject to registration as a taxpayer.
If the total amount from the supply of goods / services subject to taxation in accordance with Sec. V TCU, including using a local or global computer network, accrued (paid) to such a person during the last 12 calendar months, a total of more than 1,000,000 hryvnias (excluding VAT), such a person must register as a taxpayer with the supervisory authority at its location (residence) in compliance with the requirements of Art. 183 of the TCU, except for a person who is a payer of the single tax of the first – third group (paragraph 181.1 of Article 181 of the TCU).
Source: gov.ua
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