- If the share of unpaid funds for exports exceeds 20%, VAT payers apply the VAT rate for domestic sales (14% or 20%) to 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.
- The share is calculated by dividing the total amount of unpaid funds by the total amount of export operations, multiplied by 100.
- VAT payers with a share exceeding 20% apply the domestic VAT rate to their export 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.
