Ukraine
Vat Registration Thresholds Mandatory registration for businesses with taxable turnover exceeding UAH 1,000,000 (approx. €28,000).
Vat Rates Standard rate of 20%, with reduced rates for some goods and services (e.g., 7% for medicines and books).
Vat Registration Process Businesses must register with the Ukrainian State Fiscal Service. Online registration is available for foreign businesses.
Taxable Transactions Sale of goods, services, and digital products, including imports and e-commerce.
Registration Exceptions Exemption for small businesses with turnover under a specific threshold, allowing simplified registration.
Vat Filing Frequency VAT returns are generally filed quarterly, with monthly filing for larger businesses.
Intra Community Transactions Ukraine applies VAT to cross-border transactions and imports, including intra-EU sales.
Exemption Schemes Small business exemptions and other simplified schemes available.