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Ukraine 2015 anti-fraud VAT changes

  • Aug 21, 2014 | Richard Asquith

Ukraine 2015 anti-fraud VAT changes

The Ukrainian VAT code is to be updated from 1 January 2015 largely in an attempt to reduce extensive fraud.

The changes include:

  • Input VAT recorded from services provided under the reverse charge (e.g. import of services from outside of Ukraine) may be declared in the same month as the output – instead of the following month as currently is the rule
  • The VAT registration threshold is to be increased from UAH 300,000 to UAH 1,000,000
  • Compulsory electronic invoices are to be introduced to help eliminate VAT extensive fraud, and invoice numbering logged with central invoice portal
  • Goods may not be sold for an amount lower than the taxable purchase price without authorisation

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.