Reporting VAT supplies and VAT amount for reason code “15” in declaration lines 1.1, 1.2, or 1.3.

• Amounts of supply and VAT amounts with reason code “15” are reflected in lines 1.1, 1.2, or 1.3 of the VAT declaration
• They are not included in the tax credit
• VAT is applicable to operations of taxpayers, including supply of goods and services within Ukraine
• Taxable base for goods/services is determined based on contractual value with certain exceptions
• Rules for VAT obligations, tax credit, and tax invoice preparation are defined in the tax code
• Tax invoice filling procedure is approved by the Ministry of Finance
• In case of supply exceeding maximum retail prices, two tax invoices must be prepared
• One based on actual price and the other on the excess amount

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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