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

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.

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