Do Non-VAT Payers Need to Register as VAT Payers for Tax Payment on Imports?

Non-VAT payers must register as taxpayers to pay tax when importing goods
Single tax payers who are not registered as VAT payers must pay VAT when importing goods
Taxpayers are responsible for paying taxes when moving goods across the customs border of Ukraine
Non-registered tax payers must pay tax during customs clearance of goods without registering as taxpayers
Businesses subject to single tax must pay VAT when importing goods without registering as VAT payers

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.