- The basis for taxation in the case of commission trade is the commission fee.
- If a taxpayer engages in the supply of used goods (commission trade) received under a commission agreement from individuals who are not registered as taxpayers, the basis for taxation is the commission fee of the taxpayer.
- In cases where the taxpayer engages in the supply of used goods purchased from individuals who are not registered as taxpayers, under agreements that involve the transfer of ownership rights to such goods, the basis for taxation is the positive difference between the selling price and the purchase price of such goods, as determined in accordance with the Tax Code.
- The selling price of a used vehicle is determined based on the price specified in the sales contract, but not lower than the market value of such vehicle calculated by an authorized appraiser in accordance with the law.
- For taxpayers, the selling price is determined based on the contractual value, but not lower than the usual prices.
- Used goods are considered to be goods that have been in use for at least one year and are suitable for further use in an unchanged state or after repair, as well as vehicles that do not fall under the definition of a new vehicle.
- New vehicles are considered to be those that are first registered in Ukraine in accordance with the legislation, have not been registered in other countries, and have a total ground mileage of up to 6000 kilometers.
- Ships are considered to be those that are first registered in Ukraine in accordance with the legislation, have not been registered in other countries, and have not been in operation for more than 100 hours after their first introduction into operation.
- Aircraft are considered to be those that are first registered in Ukraine in accordance with the legislation, have not been registered in other countries, and have a flight time of no more than 40 hours after their first introduction into operation. The flight time is calculated from the block-off time to the block-on time.
Source: news.dtkt.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.
