- Positive tax history of VAT payer will change from 9th December
- New conditions for determining positive tax history have been introduced
- The total amount of VAT paid on goods and services produced in Ukraine in the last 12 months must be over 1 million UAH
- Other conditions include specific values for certain indicators and compliance with tax reporting requirements
- The new conditions will come into effect on 9th December 2023
- The changes are outlined in the resolution №1154 published in the official publication “Government Courier” on 9th November 2023
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.
