The tax authorities in subcategory 101.16 ZIR noted that in accordance with para. 188.1 of the TCU, the tax base for transactions for the supply of goods/services is determined on the basis of their contractual value, taking into account national taxes and fees (except for excise tax, which is charged in accordance with subparagraphs 213.1.9 and 213.1.14 of the TCU , the fee for compulsory state pension insurance, which is levied on the cost of cellular mobile communication services, VAT and excise tax on ethyl alcohol used by manufacturers – business entities for the production of medicines, including blood components and preparations made from them (except for medicines in the form of balms and elixirs).
Source: news.dtkt.ua
