- “Єдинники” who are not registered as VAT payers must pay VAT when importing goods into Ukraine
- According to the Tax Code of Ukraine, any person who imports taxable goods into Ukraine is considered a taxpayer and is responsible for paying taxes
- If individuals who are not registered as taxpayers import taxable goods into Ukraine, they must pay the tax during customs clearance
- Therefore, businesses that are VAT payers but not registered as such must pay VAT when importing goods into Ukraine 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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