Switch on Ukrainian VAT
Updated
VAT (ПДВ) in the Ukraine package is due on the first event (перша подія): the shipment or the payment, whichever happens first (Tax Code of Ukraine (ПКУ) 187.1). The document reports the event. It does not compute the tax.
Note
An empty Tax regime (Ukraine) means VAT payer (general system). That entity still accrues VAT. There is no State Tax Service (ДПС) cabinet, and no PrivatBank or Diia (Дія) cabinet on this path. Filing export is a file, not a cabinet submission. A credit note releases VAT at the default rate; it does not split the release by the line's own rate.
How to#
To switch on Ukrainian VAT, open Ribbon → Organization → Dictionaries → Legal entities. Open the company. Set Tax regime (Ukraine) to VAT payer (general system) or Simplified 3% with VAT. Save.
There is no post button on the legal entity. Save stores the regime. VAT (ПДВ) then follows on the next payment or shipment.
Then open Ribbon → Ukraine → Settings → Ukraine settings. For a no-VAT sister entity, pick Exempt VAT (no-VAT regimes) — tax code UA-E. Check Single tax 3% (with VAT) (UA-EP3) and Single tax 5% (without VAT) (UA-EP5) when that legal entity is on simplified tax. Save. Without UA-E, the shared tax engine still takes the default 20% even though the regime has no VAT.
Post the payment or the shipment. The first of the two is the one that accrues VAT. A later shipment inside that prepayment does not create the liability again.
A prepayment creates the liability by itself. Paid is gross. Shipped is net.
Example
The customer prepays ₴120 at 20% (
UA-S). Paid is gross, so the base is 120 / 1.20 = 100 and VAT is 20. A later shipment of that same 100 adds nothing.
After the ₴120 prepayment After the later shipment of 100 Paid (gross) 120 120 Shipped (net) 0 100 VAT accrued 20 20 A partial prepayment of ₴60 accrues 60 / 1.20 = 50 of base and VAT 10. The shipment then brings the accrual up to 20.
After the ₴60 prepayment After the shipment Paid (gross) 60 60 Shipped (net) 0 100 VAT accrued 10 20 A sole proprietor on Simplified 5% without VAT receives ₴100. Single tax is 100 × 5% = 5 (
UA-EP5). VAT payable stays empty.The same proprietor on Simplified 3% with VAT receives ₴120. VAT is 20 on a base of 100. Single tax is 3% of that same base of 100, not of 120: 100 × 3% = 3.
Simplified 5% without VAT, receives 100 Simplified 3% with VAT, receives 120 VAT empty 20 Single tax 5 3
Tip
The four values of Tax regime (Ukraine) and the mapping that stops the 20% default live on Set the tax regime. The reduced rate is 7% (
UA-7). Zero and exempt codes (UA-Z,UA-ZX,UA-E) are 0 by law. The single-tax codes are dated: a change in law is a new row. An empty code means that tax is not accrued. Purchases mirror the first event (ПКУ 198.2).
If the command refuses#
| What you see | What to do |
|---|---|
| The ledger shows 20% VAT (ПДВ) on a no-VAT regime | Fill Exempt VAT (no-VAT regimes) with UA-E on Ukraine settings, Save, then post the next invoice. |
| A shipment on credit posted no single tax | Single tax is a cash tax. It accrues on the amount received, not on a credit shipment. |
| A later shipment added VAT again | The earlier payment did not cover that net. The first event accrues only the increase of the larger of shipped and paid over what is already accrued. |
| You looked for the regime in Ukraine settings | The regime is on the legal entity. Ukraine settings holds the codes, not the choice of payer. |
| A second legal entity still charges VAT after you changed the first | Each legal entity has its own Tax regime (Ukraine). Open that company and set it. |
| You looked for a ДПС, PrivatBank, or Diia cabinet | Those cabinets are not in the product. Export a file — Export Ukrainian tax forms. |
See also