I am an entrepreneur on the simplified tax system and I have heard that the Minfin is discussing mandatory VAT payment for such FOPs. Explain what this could mean for me: will I be required to automatically register as a VAT payer? What might the new requirements be and from when might they take effect? I want to understand if my taxation procedure will change in the near future.
...procedures for VAT registration?
I am an entrepreneur and the tax office did not refund VAT to me on time, although I have already won a court case on this matter. However, tax authorities refer to martial law, as if it exempts them from paying penalties for delayed refunds. Is it true that martial law itself automatically exempts the state from the obligation to pay penalties, or do they still have to additionally prove that they could not make the refund due to force majeure?
I read that the court does not recognize a delay in state subsidies as sufficient grounds for not paying VAT on time. But if the state genuinely delayed the money, and I had no other income, how lawful is it that such a large fine is still levied against me? Is there any way to appeal such a decision if I truly did everything possible, but funds were insufficient due to the state's delay?
I heard that VAT might be introduced on customs clearance of electric vehicles in Ukraine starting from the new year. Please tell me, how will this really affect the cost of customs clearance and can I buy an electric vehicle abroad and import it cheaper before the new rules come into force? Are there any special nuances that should be taken into account to avoid an unpleasant situation with customs?
If I carry out business transactions related to the use of property received for management under a property management agreement, and the total volume of transactions exceeds UAH 1 million over the last 12 months, am I required to register as a VAT payer?
If I pledge property to a pawnshop and then the pawnshop sells it, does it have to pay VAT? I am not a VAT payer and I am wondering how this will affect my transaction.
If I receive property from a pawnshop due to a loan default and then decide to sell it, do I need to pay value added tax (VAT) on this transaction?
If I independently discovered an error in my VAT return and submitted a clarification calculation before the deadline, do I have to pay a penalty of 3% of the amount of the self-assessed tax liability?
If I receive services from foreign companies, such as Google or OnlyFans, do I have to pay value added tax (VAT) under Ukrainian law?