The head office of the DPS in the Odesa region informs that in accordance with clause 181.1 of Art. 181 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code) in the event that the total amount from transactions for the supply of goods/services subject to taxation in accordance with ch. V PKU, including operations for the supply of goods/services using a local or global computer network (in particular, but not exclusively by installing a special application or application on smartphones, tablets or other digital devices), charged (paid) to such a person during of the last 12 calendar months, in total exceeds UAH 1,000,000 (excluding VAT), such a person is obliged to register as a tax payer with the controlling body at his location (place of residence) in compliance with the requirements stipulated in Art. 183 PKU, except for a person,
Source: od.tax.gov.ua
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