- The Main Department of the State Tax Service in the Odessa region informs that any person registered or required to be registered as a taxpayer is considered a taxpayer for VAT purposes.
- If the total amount from taxable transactions, including transactions using a computer network, exceeds 1,000,000 hryvnias in the last 12 calendar months, the person must register as a taxpayer.
- Taxpayers under the simplified tax system are exempt from VAT obligations for certain transactions.
- The rate of the unified tax for third group taxpayers is 3% of income if VAT is paid according to the Tax Code, and 5% if VAT is included in the unified tax.
- The 3% rate can be chosen by businesses registered as VAT payers or by third group taxpayers voluntarily changing their tax rate.
- VAT payers can include individuals and legal entities under the third group of the unified tax, as well as agricultural producers under the fourth group.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
