DPS in Khmelnytskyi region informs that in accordance with para. 14.1.245 PKU commodity credit – goods (works, services) transferred by a resident or non-resident to the ownership of legal entities or individuals under the terms of the contract, which provides for the postponement of final payments for a specified period and at interest. Merchandise credit provides for the transfer of ownership of goods (works, services) to the buyer (customer) at the time of signing the contract or at the time of physical receipt of the goods (works, services) by such buyer (customer), regardless of the time of repayment of the debt.
Source: dtkt.ua
Latest Posts in "Ukraine"
- Ukraine: 7% VAT on Medical Devices, 20% if Requirements Not Met
- Ukraine: Trademark Transfer in 2026 and VAT Implications
- Ukraine to Scrap VAT Exemption on Low-Value Imports Under EU-Style Rules
- Ukraine to Tax Parcels Under 150 Euros Starting July 2027
- Ukraine: VAT Rules for International Freight Transport in 2026 Explained by Tax Service
