- Operations with the supply of unfinished construction objects are subject to VAT
- Taxpayers in subcategory 101.07 “ZIR” emphasized that operations with the supply of goods/services are subject to taxation
- The date of tax obligations for the supply of goods/services is determined by various events
- Subcontractors can use the cash method for tax accounting for construction work
- The cash method is applied for the first supply of housing
- The base for taxation of operations is determined based on the contractual value of goods/services
- Certain taxes and fees are excluded from the base for taxation of operations
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.