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Commentary

Refunds (Ukraine)

53 Ukraine

The main reporting obligation for all Ukrainian VAT registered entities is the periodic VAT return.

The VAT period is the calendar month. Businesses liable to pay VAT must therefore submit VAT returns on a monthly basis. Some taxpayers (ie non-resident B2C electronic services providers) submit VAT returns on a quarterly basis.

VAT returns in Ukraine must be filed electronically via the taxpayer's e-cabinet:

www.cabinet.tax.gov.ua/login

Alternatively, a taxpayer can use accounting software such as the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý M.E.Doc – www.medoc.ua

  2. Ìý

    •ÌýÌýÌýÌý Liga:REPORT – www.report.ligazakon.net

  3. Ìý

    •ÌýÌýÌýÌý Art-Zvit Pro – www.art-zvit.com.ua

The deadline for monthly tax returns is 20 calendar days following the end of the

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Web page updated on 17 Mar 2025 15:20