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Home / Tolley's EU and Global VAT / 53 Ukraine / Appendix 53D: VAT reduced rates (Ukraine)

Appendix 53D: VAT reduced rates (Ukraine)

53 Ukraine

14% rate

A reduced rate of VAT of 14% is applied in Ukraine to the following:

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Small business exemption (Bulgaria)

Simplified invoices (Italy)

Option to tax (New Zealand)

Non-Union scheme (Germany)

Accounting records (Austria)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

South Africa - VAT submission guide

Time of supply – tax points (Germany)

Credit notes and debit notes (Indonesia)

Input tax credits generally (Canada)

Simplified invoices (Austria)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Indonesia)

'Use and enjoyment' provisions (Germany)

Estonia - VAT registration guide

Denmark - VAT submission guide

Portugal - VAT submission guide

France - VAT registration guide

Hungary - VAT registration guide