Ukraine VATPayers of VAT are the Ukrainian legal entities and individuals, as well as international associations and foreign legal entities and individuals, who carry out business on the territory of Ukraine.
The person is required to register for VAT:
- If their sales for the past 12 months exceed UAH 1 million.
- If the person supplies goods and services on the customs territory of Ukraine using computer networks;
- If the person imports goods and services into the customs territory of the Ukraine for the purpose of using or consuming them in the customs territory of the Ukraine.
Ukraine Basis of VAT taxation
|Ukraine Tax Rate|
|This is the standard rate in Ukraine||20%|
|The export of goods and the supply of services that are auxiliary to the export of goods||0%|
||Exempted from VAT|
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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