Ukraine: Update on VAT procedures, VAT refunds

Ukraine: Update on VAT procedures, VAT refunds

The KPMG member firm in Ukraine prepared a report discussing developments under the following topics:

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  • Tax clarification concerning certain value added tax (VAT) issues
  • Approved procedure for VAT refunds 
  • Tax clarification on the procedure of completing Appendix 2 to the VAT return
  • Tax clarification regarding VAT treatment of supply of software 
  • Tax clarification on the VAT treatment of retrospective price adjustment
  • Tax clarification regarding the mechanism of filing environmental tax returns 
  • Clarification on the use of facsimile signature in primary documents

 

Read a 2016 report prepared by the KPMG member firm in Ukraine: Tax News

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