5 Major Developments in Ukraine

5 Major Developments in Ukraine

• Rada Exempts Imports Of Defense Goods From Customs Duties, VAT

• Reduction of VAT on fuel was a mistake, it will be returned to the level of 20%

• Unscheduled documentary checks declared for refunds of VAT amounts

• State Tax Service: Transfer of Assets from Main Office to Branch Not Subject to VAT

• Recent customs changes – EU trade agreements with third countries

Composite Supply

• VAT taxation of tour operators and travel agents

Cryptocurrency and NFT

• How to calculate VAT in case of payment for goods by digital currency?

Customs

• Rada Exempts Imports Of Defense Goods From Customs Duties, VAT

• Simplified import procedure from Ukraine to the EU how does it work?

• Nuances of VAT taxation of import of foreign goods for their processing

Deduction (Input Tax Credit)

• Importing goods through a customs broker: what about the VAT tax credit?

• Does the importer – the owner of the goods have the right to attribute to the tax credit the amount of VAT paid to the budget during customs clearance of the goods through a customs broker in accordance with the commission agreement?

• VAT deduction for write-off of goods?

• In December 2022, 20% of VAT payers were faced with the blocking of PN: the position of the People’s Deputy

• Does the period for the inclusion of VAT amounts in the tax credit on the basis of tax invoices received and registered in the Unified Register stop for the period of martial law?

• DPS should unblock all PNs blocked during the war: the position of the People’s Deputy

• Can the amount of VAT included in the tax credit for the purchase of goods destroyed as a result of hostilities be included in the calculation of the budget compensation amounts and how are such amounts of VAT used?

• Which VAT payers can receive a budget refund?

• How the Council is proposed to speed up VAT refunds: a new draft law

• Use of the phone by an employee for personal purposes: VAT taxation

• Procedure for making decisions on unlocking PN and RK will be updated

E-Commerce / Electronic Services

• From what date does a non-resident person who supplies electronic services to an individual in the customs territory of Ukraine is registered as a VAT payer?

E-Invoicing

• How does E-Invoicing work in Ukraine

• What Are the e-Invoice Requirements in Ukraine

Exemption

• Liquidation of personal property that was used in VAT-exempt transactions: should the software be charged?

• Nuances of VAT calculation in case of free transfer of personal data

• Not all IT companies enjoy VAT benefits: clarification from the Ministry

• Operations on the import of goods for security and defense are proposed to be exempt from VAT and customs duties

• From February 24, benefits for the import of copters, thermal imagers, collimators, radios

• Ministry of Digital Transformation proposes to extend VAT benefits for Diia.City residents – Deputy Minister

• Ministry of Finance is against exempting IT companies from VAT

• Should VAT be charged in the case of receiving rent under a land sublease agreement?

• VAT for rent under a sublease agreement for state or communal land plots
• Ukraine Exempts Imported Drones from VAT and Customs Duty

• What tax benefits from VAT have ceased to apply since January 1, 2023?

• Government publishes FAQS on VAT exemptions

• Ukraine Parliament Considers Bill to Exempt VAT on Specified Military Equipment Imports Due to War

• Rada bans gambling business from working under simplified taxation system

• In Ukraine, they plan to abolish VAT and customs duties for the import of UAVs, sights and thermal imagers

• Supply of ferrous/non-ferrous metal scrap resulting from the disassembly (dismantling) of a liquidated non-current asset: what about VAT?

• Implementation of the Bill No. 8196 to restore energy infrastructure

• Audiobooks in Ukrainian: are they subject to VAT?

• From January 1, 2023, the supply of IT products will be subject to VAT: a reminder from the DPS

• Kyivstar raises software prices for increase in VAT

• VAT liability in the case of health insurance for employees?

• Updated list of import medicines and medical products that are exempt during the war

• VAT changes per January 1, 2023

• Until January 15, the sale of New Year’s children’s gifts is exempt from VAT

Export

• Nuances of charging VAT on the export of goods

• Wartime export security regime: what about VAT?

• Temporary import and re-export: what about VAT?

Fraud / Tax Evasion

• At the beginning of April, the rules for blocking PN may be changed again

• Expanded list of risky tax payers can be provided to a VAT payer with the consent of his counterparty

• Hetmantsev promises to soften the risk criteria for VAT payers

• Criteria to determine if a VAT taxable person qualifies as “risky”

• Form regarding the non-compliance of the VAT payer with the risk criteria

Free Trade Agreement

• Recent customs changes – EU trade agreements with third countries

Importation

• Rada Exempts Imports Of Defense Goods From Customs Duties, VAT
• Importing goods through a customs broker: what about the VAT tax credit?

• How is the VAT tax base determined in the case of goods imported into the customs territory of Ukraine in international postal and express shipments?

• Does the importer – the owner of the goods have the right to attribute to the tax credit the amount of VAT paid to the budget during customs clearance of the goods through a customs broker in accordance with the commission agreement?

• Tax base for goods imported via international postal and express shipments

• Operations on the import of goods for security and defense are proposed to be exempt from VAT and customs duties
• From February 24, benefits for the import of copters, thermal imagers, collimators, radios
• Simplified import procedure from Ukraine to the EU how does it work?

• Nuances of VAT payment in “units” in case of import of goods

• Ukraine Exempts Imported Drones from VAT and Customs Duty

• How to determine the VAT tax base in the case of goods imported in international postal and express shipments?

• Ukraine Parliament Considers Bill to Exempt VAT on Specified Military Equipment Imports Due to War

• Nuances of determining the currency rate for calculating VAT on import

• In Ukraine, they plan to abolish VAT and customs duties for the import of UAVs, sights and thermal imagers
• Temporary import and re-export: what about VAT?

• VAT on import of goods in international postal and express shipments

• Updated list of import medicines and medical products that are exempt during the war

Invoice

• Reminder from the DPS: From April 1 invoices and declarations only according to the new layout

• New forms of PN and VAT declaration: what has changed and when to apply

• Ukraine Notes New Forms for VAT Invoices and Returns

• From April 1, new forms of tax invoice and VAT reporting will be effective

• New forms of tax invoice and VAT reporting

• Procedure for making decisions on unlocking PN and RK will be updated

Place of Supply

• VAT for rent under a sublease agreement for state or communal land plots

• Advertising services to a non-resident under a commission agreement

Private Use

• Use of the phone by an employee for personal purposes: VAT taxation
• VAT liability in the case of health insurance for employees?

Rate

• Reduction of VAT rates to 10% and not only: what changes does the authorities prepare for the dairy industry?

• Reduction of VAT on fuel was a mistake, it will be returned to the level of 20%

• Wartime export security regime: what about VAT?

• Hetmantsev expressed his opinion about a possible reduction in the VAT rate

• Ukraine potential 10% EU transition VAT rate

• Reducing VAT won’t affect Ukraine’s EU integration, Zelenskyy’s office says

• For a European integration of Ukraine, the VAT rate can be reduced to 10%, but for everyone (that is, the 7% rate can be abolished)

• Separation of transportation and forwarder services does not change the “zero” VAT

• How are hotel services subject to VAT starting in 2023?

Real Estate/Immovable Property

• VAT taxation of transactions for the supply of land located under the real estate object and not included in its value

• Expenses for improvement of the leased object, upon its return to the lessor, subject to VAT taxation?

• Should VAT be charged in the case of receiving rent under a land sublease agreement?

• VAT for rent under a sublease agreement for state or communal land plots

• Improvements to the leased property and its return to the landlord

Refund

• Unscheduled documentary checks declared for refunds of VAT amounts

• In December 2022, 20% of VAT payers were faced with the blocking of PN: the position of the People’s Deputy

• Ukraine Halves Audit Time Limit for VAT Refund Claimants

• Shortening the period of VAT refund checks: the law has been adopted

• Committee of the Verkhovna Rada supports the shortening of the period of VAT refund checks from 60 to 30 days

• DPS should unblock all PNs blocked during the war: the position of the People’s Deputy
• Which VAT payers can receive a budget refund?
• How the Council is proposed to speed up VAT refunds: a new draft law

• Is there a deadline for applying for a budget VAT refund?

Registration

• From what date does a non-resident person who supplies electronic services to an individual in the customs territory of Ukraine is registered as a VAT payer?

• Do the tax payer have VAT tax liabilities if the first event occurred before the tax payer was registered?

• Does the company have the right, in the case of cancellation of the registration of the VAT payer, to submit a clarifying calculation for the period in which it was a VAT payer?

• Registration as a VAT payer

• Nuances of VAT recalculation in case of cancellation of registration

• Cancelling VAT registration – how to report the last month

• What happens to the VAT registration amount in case of stay in the special group of the European Union?

Reporting / Compliance

• How is VAT taxed on the write-off of goods?

• Attention VAT payers: a new form of tax invoice will be in effect from April 1, 2023

• Reminder from the DPS: From April 1 invoices and declarations only according to the new layout

• Webinar for metropolitan taxpayers “Penalties for late payment of VAT and for non-submission or late submission of VAT returns” 16 March 

• Is it possible to declare a partially negative value of VAT before reimbursement?

• VAT payer can independently analyze errors in the data table

• How to submit an explanation to the VAT payer data table?

• How to correct an error in the VAT declaration?

• New forms of PN and VAT declaration: what has changed and when to apply

• How to make a tax return for a buyer who is a non-VAT payer?

• Functioning of the search service “Register of VAT Payers” on DPS website has been restored

• Ukraine Clarifies VAT Treatment for Supplies of Software

• From April 1, new forms of tax invoice and VAT reporting will be effective
• New forms of tax invoice and VAT reporting
• Is there a deadline for applying for a budget VAT refund?
• Cancelling VAT registration – how to report the last month

• Change of location of the VAT payer: where to submit the declaration and pay the tax?

• Is the VAT declaration submitted in the absence of a negative value of previous periods?

• How to fill out appendix 3 “Calculation of the amount of budget compensation” to the VAT declaration?

SAF-T (Standard Audit File for Tax)

• Ukraine Standard Audit File for Tax ‘SAF-T UA’ update

• Ukraine Standard Audit File for Tax ‘SAF-T UA’ update

• Update of electronic file of the payer, which allows large taxpayers to download SAF-T UA

SME (Small and Medium- Sized Enterprises)

• Is a legal entity that switches from the simplified taxation system to the general taxation system registered as a VAT payer?

Tax Point (When the Chargeable Event Occurs)

• Import of goods in international postal and express shipments: on what date should VAT be charged?

• How to calculate VAT using the cash method?

• Long-term contract: determination of the tax point for software

Taxable Amount

• How is the VAT tax base determined in the case of goods imported into the customs territory of Ukraine in international postal and express shipments?
• How to calculate VAT in case of payment for goods by digital currency?

• Return of part of the goods by the buyer: what about VAT?

• Nuances of VAT calculation in case of free transfer of personal data
• Tax base for goods imported via international postal and express shipments
• How to determine the VAT tax base in the case of goods imported in international postal and express shipments?
• Nuances of determining the currency rate for calculating VAT on import

• Commercial credit and VAT: taxation rules

• Operations for the return of goods under a financial leasing contract: what about VAT?

Taxable Transaction

• State Tax Service: Transfer of Assets from Main Office to Branch Not Subject to VAT

• Court fee compensation subject to VAT?

• Transfer by the main enterprise to a separate division of the OZ: will there be VAT?

• Nuances of VAT calculation in case of free transfer of personal data
• Expenses for improvement of the leased object, upon its return to the lessor, subject to VAT taxation?

Tax Authorities / Penalties

• Unscheduled documentary checks declared for refunds of VAT amounts
• Hetmantsev promises to soften the risk criteria for VAT payers

• Guidance about fines for late registration of a tax invoice and/or calculation of adjustments

• Committee of the Verkhovna Rada supports the shortening of the period of VAT refund checks from 60 to 30 days
• Criteria to determine if a VAT taxable person qualifies as “risky”
• Form regarding the non-compliance of the VAT payer with the risk criteria

Territory

• Nuances of VAT taxation of import of foreign goods for their processing

TOMS (Tour Operators Margin Scheme)

• VAT taxation of tour operators and travel agents

War in Ukraine

• Rada Exempts Imports Of Defense Goods From Customs Duties, VAT

• How to calculate VAT in case of liquidation of fixed assets?

• Operations on the import of goods for security and defense are proposed to be exempt from VAT and customs duties

• From February 24, benefits for the import of copters, thermal imagers, collimators, radios

• Standing with Ukraine: How customs and tax policy contributes to the EU response

• Ukraine Exempts Imported Drones from VAT and Customs Duty
• Wartime export security regime: what about VAT? 

• Ukraine Clarifies VAT Treatment of EU Grants Received by Ukrainian Taxable Persons

• Does the period for the inclusion of VAT amounts in the tax credit on the basis of tax invoices received and registered in the Unified Register stop for the period of martial law?

• VAT on the cost of destroyed goods included in the budget compensation?

• DPS should unblock all PNs blocked during the war: the position of the People’s Deputy
• Can the amount of VAT included in the tax credit for the purchase of goods destroyed as a result of hostilities be included in the calculation of the budget compensation amounts and how are such amounts of VAT used?
• Ukraine Parliament Considers Bill to Exempt VAT on Specified Military Equipment Imports Due to War
• Implementation of the Bill No. 8196 to restore energy infrastructure
• Updated list of import medicines and medical products that are exempt during the war

Webinar/Event/Podcast

• Webinar for metropolitan taxpayers “Penalties for late payment of VAT and for non-submission or late submission of VAT returns” 16 March – VATupdate