- VAT payers who export certain goods may not be able to apply the 0% rate.
- This applies if the amount of unpaid funds for export operations in the previous 12 months exceeds 20% of the total amount of export operations.
- The share of unpaid funds is calculated monthly by the State Tax Service based on data from the State Customs Service and the National Bank.
- VAT payers with a share exceeding 20% must apply the standard VAT rate for domestic sales (14 or 20%).
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.
