The State Tax Service in Zaporizhia Oblast explains that if the total amount from the supply of goods / services subject to taxation in accordance with Sec. V TCU, including using a local or global computer network, accrued (paid) to such a person during the last 12 calendar months, in total exceeds UAH 1 million. (excluding VAT), such a person is obliged to register as a VAT payer, except for a person who is a payer of the single tax of the first – third group ( paragraph 181.1 of the TCU ).
Such registration is carried out in the controlling body at the location (residence) with observance of the requirements provided by Art. 183 TCU .
For registration as a VAT payer, taxable transactions for the supply of goods / services include transactions subject to taxation:
Also, the volume of transactions for free transfer / provision of goods / services are taken into account when calculating the total amount of taxable transactions to determine the need for mandatory registration by a VAT payer, as they belong to supply transactions in accordance with paragraphs. 14.1.185 and 14.1.191 TCU .
Source Credit: dtkt.ua