5 Major Developments in Ukraine

5 Major Developments

• Ukraine Supreme Court Holds Documentation Not Made Available During a Tax Audit is Not Admissible in Court
• DPS has developed the XSD file of the electronic document of the standard audit file (SAF-T UA)
• Tax authorities resumed VAT refunds to exporters
• Under what conditions is it not necessary to charge VAT in case of theft of personal property?
• Ukrainian «Google TAX»

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War in Ukraine

• Six months of Ukraine war: Overview of US measures

SAF-T (Standard Audit File for Tax)

• DPS has developed the XSD file of the electronic document of the standard audit file (SAF-T UA)

Input Tax Credit

• Under what conditions is it not necessary to charge VAT in case of theft of personal property?

• The supplier does not send the RK to the PN for registration for reducing the amount of VAT: what about the tax credit?

• Will the budget compensation be provided in case of liquidation of VAT registration?

• Delayed VAT refund on exports hinders investment in the agricultural sector of Ukraine

• Business urges the Cabinet of Ministers not to cancel VAT refunds for exporters of raw materials

• Tax authorities resumed VAT refunds to exporters

Tax Point

• On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

Exemption

• Parliament considers bill to extend VAT exemption on supply of software products

• Is the transaction for the payment of insurance payments subject to VAT?

• Ukraine to Extend VAT Exemption for Software

• What is the procedure for VAT taxation of factoring operations?

• VAT Exemption on the sale of software products until 2028

• What is the procedure for VAT taxation of operations on the sale of products (services) produced by aircraft manufacturing entities?

E-Commerce/Electronic Services

• Ukrainian «Google TAX»

• A non-resident supplies e-services to individuals in the customs territory of Ukraine: what about the registration of the VAT payer?

Fraud/Tax Evasion

• By what criteria are VAT payers classified as risky?

• Hetmantsev turned to the Ministry of Finance to solve the problem with the blocking of PN and RK

Place of Supply

• Place of supply rules for services related to movable property

Customs

• How is the base for VAT taxation of operations on the supply of goods outside the customs territory of Ukraine determined under the export customs regime?

• Warranty replacement of goods previously imported into the customs territory: what about VAT?

Taxable Amount

• Recipient of container does not plan to return it: what about VAT?

Tax Authorities/Penalties

• Risk criteria for VAT payers may be updated soon

• Ukraine Supreme Court Holds Documentation Not Made Available During a Tax Audit is Not Admissible in Court

Rate

• When is the zero VAT rate applied to the supply of goods for the Armed Forces?

• Delivery of coupons for fuel and petroleum products, which were purchased before March 17: what about VAT?

• Return of goods received free of charge: what about the supplier’s VAT?

Excise

• Ukraine to resume excise tax on fuel to replenish budget during war

Registration

• Does the business entity have the right, in case of cancellation of the VAT payer’s registration, to submit a clarifying calculation for the period in which he was a VAT payer?

• The territorial body of the DPS does not work because of the war: where to submit an application for cancellation of VAT registration?

• Is it possible to submit a VAT adjustment after cancellation of registration?

Environmental Tax

• Plastics and Packaging Laws in Ukraine

Taxable Transaction

• Is the sale of a trademark subject to VAT?

Fixed Establishment

• Are transactions between the main company and branches subject to VAT?