- The volume for VAT registration when conducting transactions under a commission agreement includes the supply of goods or services and the commission fee received by the commissioner
- The State Tax Service in Cherkasy region explains that the total amount from taxable supply operations must consider the definition of supply of goods or services as per the Tax Code
- For commission agreement transactions, the calculation includes the volumes of goods or services transferred or received and the commission fee earned by the commissioner
- The volumes are assessed over the last 12 calendar months to determine the necessity for mandatory VAT registration
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.
