5 Major Developments in Ukraine

5 Major Developments in Ukraine

• List of VAT rates that are currently in effect in Ukraine

• Grounds for forming a VAT tax credit without obtaining a PN

• From January 1, 2023, the supply of software products will no longer be VAT exempt

• On December 31, it will not be possible to register PN for the first half of December

• Nuances of applying the 7% VAT rate to fuel operations during wartime

---

Customs

• Peculiarities of VAT payment by payers under the terms of the product distribution agreement

• Exemption from customs duty and VAT of goods for the restoration of energy infrastructure: adopted as a basis for laws

• Ukraine is a party to the WPT and SAD Conventions

• Customs: Ukraine to join the Common Transit Convention and the Convention on the Simplification of Formalities in Trade in Goods on 1 October 2022

• Common transit procedure with Ukraine

Deduction (input tax credit)

• Does the period for including VAT amounts in the PC on the basis of registered PNs stop during the war period?

• Questions and answers regarding the postponement of the terms of formation of the VAT tax credit during the period of martial law in Ukraine

• Changes to the Procedure for blocking PN

• Input VAT invoices blocked more than 2 million PN: the Union of Ukrainian Entrepreneurs appealed to the President

• The goods are returned and the supplier is no longer a VAT payer: what about the PC?

• Free transfer of goods (provision of services) for the needs of the Armed Forces: will there be VAT?

• How long does it take to recognize a VAT tax credit?

E-Commerce / Electronic services

• Which checks are performed on the VAT return of non-resident providers of e-services?

• Online FAQs for non-resident VAT payers

• How should non-residents pay VAT when providing services in Ukraine?

• Nuances of VAT taxation of e-services of non-residents to natural persons after March 31

• Requirements for registration for non-resident electronic service providers

• Ukraine Notice on VAT Registration Requirements for Non-Resident Providers of Electronic Services

• Reminder: non-resident providers of e-services to natural persons must VAT register and pay VAT

Excise

• Zelensky signs law on return of excise tax on motor fuel

Exemption

• Does the exemption from VAT of operations for the supply of uninterruptible power supply systems, power generators, etc. depend on the category of the buyer and the directions of use of such goods?

• From January 1, 2023, the supply of software products will no longer be VAT exempt

• Does the application of VAT relief depend on the origin of generators and other goods?

• Regarding the exemption from VAT of operations on the supply in the customs territory of Ukraine of electric generating sets and other goods included in List No. 224 by Resolutions No. 1260 and No. 1340

• The import of goods for the needs of the army will be exempt from VAT and customs duties: the Committee has prepared changes

• Exemption from VAT on the supply of generators and other blackout goods: details from DPS

• Temporary VAT exemption on imports and heating supplies

• Exemption from VAT for the supply of generators: clarification from the DPS

• Plan to exempt goods from VAT and customs duties “to repel the aggression of the Russian Federation and the livelihood of the population”

• In what cases can you use VAT exemption?

• Exemption from customs duty and VAT of goods for the restoration of energy infrastructure: adopted as a basis for laws
• Peculiarities of filling out the PN (invoice) for VAT-exempt transactions

• Business asks to extend the VAT exemption for IT products

• Ukraine exempts Starlink from VAT

• VAT rules for supply of residential real estate objects

• Zelensky: Exemption from VAT, import duty of energy equipment to simplify its supply to Ukraine

• Is the import of goods for processing subject to VAT?

• The government has exempted energy and heating products from payment of VAT and import duty

• Electric generators are proposed to be exempted from taxes

• Is the sale of a trademark subject to VAT?

• Sublease of a plot of land – will there be VAT on the rent?

• VAT exemption for supply and import, waste and scrap of ferrous and non-ferrous metals, which were carried out during January – March 2022

• How to tax the commission fee to the commission agent for goods that are exempt from VAT?

• What is the procedure for taxation of the commission fee of the commission agent for supply operations under commission contracts of goods that are exempt from VAT taxation?

• Is the transfer of goods and fixed assets by a VAT payer to a resident VAT payer or a non-payer/non-resident under a loan agreement subject to VAT taxation?

Fixed Establishment

• Transfer of goods/services by the main enterprise to the branch: what about VAT?

Fraud / Tax evasion

• When should documents be submitted for exclusion from the list of risky VAT payers?

• Ministry of Finance opposes the cancellation of the blocking of PN during the war

• On November 23, the DPS will host a webinar on the table of data and risk of VAT payers

• What is a positive tax history of a VAT payer?

• Input VAT invoices blocked more than 2 million PN: the Union of Ukrainian Entrepreneurs appealed to the President

• BEB continues the fight against illegal VAT refund schemes

Importation

• Does the application of VAT relief depend on the origin of generators and other goods?
• Regarding the exemption from VAT of operations on the supply in the customs territory of Ukraine of electric generating sets and other goods included in List No. 224 by Resolutions No. 1260 and No. 1340
• The import of goods for the needs of the army will be exempt from VAT and customs duties: the Committee has prepared changes
• Temporary VAT exemption on imports and heating supplies
• Plan to exempt goods from VAT and customs duties “to repel the aggression of the Russian Federation and the livelihood of the population”

• Nuances of exemption from VAT on the import of medicines

• Import of goods into the customs territory of Ukraine under the customs regime of import

• Is the import of goods for processing subject to VAT?

• Import of goods received free of charge: what about VAT?

• Purchase of goods from a non-resident

Invoice

• Grounds for forming a VAT tax credit without obtaining a PN

• Does the period for including VAT in the PC on the basis of the PN stop during the war?

• Peculiarities of filling out the PN (invoice) for VAT-exempt transactions

• What are the grounds for reducing VAT PC?

• What date is considered the date of issuance of the MD for charging VAT in case of export of goods?

Margin Scheme

• Supply of used goods: how to calculate VAT?

Place of Supply

• Delivery of fuel cards: what about VAT?

Rate

• List of VAT rates that are currently in effect in Ukraine

• Does the application of VAT relief depend on the origin of generators and other goods?

• Nuances of applying the 7% VAT rate to fuel operations during wartime

• How to specify VAT rates and amounts in tobacco trade in fiscal receipts?

• Electric generators are proposed to be exempted from taxes
• Free transfer of goods (provision of services) for the needs of the Armed Forces: will there be VAT?

Real Estate/Immovable Property

• VAT rules for supply of residential real estate objects

• Sublease of a plot of land – will there be VAT on the rent?

• Is the transaction for the supply of property rights to real estate objects subject to VAT taxation?

Refund

• Grounds for forming a VAT tax credit without obtaining a PN
• Questions and answers regarding the postponement of the terms of formation of the VAT tax credit during the period of martial law in Ukraine
• Input VAT invoices blocked more than 2 million PN: the Union of Ukrainian Entrepreneurs appealed to the President

• Which VAT payers can receive a budget refund?

Registration

• Does the company have the right to submit a clarifying calculation in case of cancellation of VAT registration?

• Online FAQs for non-resident VAT payers

• Cancellation of VAT registration: what are the reasons?

• How is the table of data of the VAT payer, which is submitted in the event of stopping the registration of the tax invoice/calculation of adjustment in the ERPN, filled in?

• Requirements for registration for non-resident electronic service providers
• Ukraine Notice on VAT Registration Requirements for Non-Resident Providers of Electronic Services

• Independently liquidated OZ: what about VAT?

• Should the free transfer of health insurance be taken into account in the VAT registration amount?

• Reminder: non-resident providers of e-services to natural persons must VAT register and pay VAT

• Registration in the DPS in the territory of hostilities: how to cancel the registration of a VAT payer?

• Is it possible to access the Register of VAT payers during the war?

• What documents are submitted together with the VAT payer’s registration application?

• How to re-register as a VAT payer faster?

Reporting / Compliance

• Which checks are performed on the VAT return of non-resident providers of e-services?
• When should documents be submitted for exclusion from the list of risky VAT payers?

• On December 31, it will not be possible to register PN for the first half of December

• Does the company have the right to submit a clarifying calculation in case of cancellation of VAT registration?

• Should adjustments of non-taxable transactions be indicated in the VAT declaration?

• Changes to the Procedure for blocking PN

• Recommendations for filling out the VAT payer data table

• What is a positive tax history of a VAT payer?

• Not all types of activities were entered into the data table and submitted: what to do?

• Nuances of filling out the data table when blocking PN

• How is the table of data of the VAT payer, which is submitted in the event of stopping the registration of the tax invoice/calculation of adjustment in the ERPN, filled in?

• How should the buyer reflect the adjustment of the tax credit in connection with the return of the advance by the seller or the seller of unpaid goods if the VAT registration of such seller is canceled on the date of return?

• The goods are returned and the supplier is no longer a VAT payer: what about the PC?

• Algorithm for filling out the data table of the VAT payer

• What fines await VAT payers for late registration of PN and RK: a reminder from the DPS

• Procedure for transferring sums of underpayment, fines and penalties via submitting a clarifying calculation to the VAT tax return

• Which VAT payers can receive a budget refund?

• The nuances of submitting a data table by a VAT payer

• Is it possible to correct an error in a complaint regarding a decision to refuse to register a PN?

• Are the amounts determined by tax notices-decisions in the form “B1” or “B3” to be reflected in the VAT tax return?

• Can a VAT payer appeal the commission’s decision to disregard the data table?

• Can VAT payers clarify reporting for pre-war periods?

• How to pay the increased amount of VAT after adjusting the declaration?

• How to appeal the commission’s decision on disregarding the VAT payer’s data table?

SAF-T (Standard Audit File for Tax)

• DPS and ACC held a meeting on the formation of a standard audit file (SAF-T UA)

Supply of Goods

• Is the transaction of the transfer of goods by a VAT payer to another VAT payer (or a non-payer/non-resident) under a loan agreement considered a supply of goods?

Supply of Services

• Is the transaction of the transfer of goods by a VAT payer to another VAT payer (or a non-payer/non-resident) under a loan agreement considered a supply of goods?

• What are the VAT consequences for utility companies when they receive budget funds?

Taxable Amount

• Supply of used goods: how to calculate VAT?

• Import of goods received free of charge: what about VAT?

• Tax base for operations on the supply of an object of unfinished construction

• How does a freight forwarder determine the VAT tax base?

• The buyer receives bonuses from the supplier: should VAT be charged?

Taxable Transaction

• Is the sale of a trademark subject to VAT?

• Dismantled OZ and sold scrap metal: will there be VAT?

• Court fee compensated by losing party subject to VAT?

• Is it necessary to charge VAT on the amount of funds contributed to the authorized capital?

• Is the transfer of goods and fixed assets by a VAT payer to a resident VAT payer or a non-payer/non-resident under a loan agreement subject to VAT taxation?

• Free transfer of goods (provision of services) for the needs of the Armed Forces: will there be VAT?

Tax Point (When the Chargeable Event Occurs)

• VAT for financial leasing operations

• Nuances of filling out the data table when blocking PN
• Nuances of VAT taxation of e-services of non-residents to natural persons after March 31
• What date is considered the date of issuance of the MD for charging VAT in case of export of goods?

Taxable Transaction

• Delivery of fuel cards: what about VAT?

• Received scrap during disassembly and write-off of OZ: what about VAT?

• VAT for health insurance for employees at the company’s expense?

• Is the sale of surplus goods subject to VAT?

Tax Authorities / Penalties

• Which checks are performed on the VAT return of non-resident providers of e-services?
• What fines await VAT payers for late registration of PN and RK: a reminder from the DPS

• What about the payment of budget compensation from VAT: new figures from Hetmantsev

• Is it possible to correct an error in a complaint regarding a decision to refuse to register a PN?

• In what cases does the “second limit” occur in the VAT extract from the SEA?

War in Ukraine

• Does the exemption from VAT of operations for the supply of uninterruptible power supply systems, power generators, etc. depend on the category of the buyer and the directions of use of such goods?
• Does the period for including VAT in the PC on the basis of the PN stop during the war?
• Nuances of applying the 7% VAT rate to fuel operations during wartime
• Regarding the exemption from VAT of operations on the supply in the customs territory of Ukraine of electric generating sets and other goods included in List No. 224 by Resolutions No. 1260 and No. 1340

• The import of goods for the needs of the army will be exempt from VAT and customs duties: the Committee has prepared changes

• Does the period for including VAT amounts in the PC on the basis of registered PNs stop during the war period?
• Exemption from VAT on the supply of generators and other blackout goods: details from DPS
• Temporary VAT exemption on imports and heating supplies
• Exemption from VAT for the supply of generators: clarification from the DPS
• Plan to exempt goods from VAT and customs duties “to repel the aggression of the Russian Federation and the livelihood of the population”
• Questions and answers regarding the postponement of the terms of formation of the VAT tax credit during the period of martial law in Ukraine
• Ukraine exempts Starlink from VAT

• Ministry of Finance opposes the cancellation of the blocking of PN during the war

• How can a VAT payer get an extract from the register during the war?

• Zelensky: Exemption from VAT, import duty of energy equipment to simplify its supply to Ukraine
• The government has exempted energy and heating products from payment of VAT and import duty
• Electric generators are proposed to be exempted from taxes

• If the finleasing contract is terminated early: what about VAT?

• Nuances of VAT taxation from September 30 transactions with gasoline and heavy distillates

• How is VAT taxed on the supply of defense goods during the war?

• Can VAT payers clarify reporting for pre-war periods?
• Registration in the DPS in the territory of hostilities: how to cancel the registration of a VAT payer?
• Is it possible to access the Register of VAT payers during the war?