However, you have to be careful, because the VAT Law excludes from the surcharge those whose sales to the final consumer do not reach 80% of the total transactions carried out. If as an online store we sell to companies (corporations, self-employed or professionals) and individuals, we must take this proportion into account. Otherwise, we will be incorrectly classified and the Treasury may claim the VAT not filed by not correcting our census situation.
If we think of perfumery, for example, it is assumed that sales will be to individuals. But in others, such as the IT sector, we must be more careful. Selling mobile phones, tablets, computers or other devices can be done both in the business and private sectors.
In the first year of activity we still don't know who our clients will be. But once a year has concluded, if we have not invoiced 80% of our income to individuals, we must inform the phone number in ukraine Treasury and register under the general regime , which involves submitting quarterly VAT returns. This must be done at the beginning of the new year.
Another requirement to be covered by the equivalent surcharge is that the sale of the goods is carried out without subjecting them to transformation or assembly . A furniture store may be covered by the surcharge if it delivers the goods as purchased, but if it has to adapt or refurbish them, it would no longer be included in this regime.
Limited companies and public limited companies can never be subject to this type of VAT , they will always be subject to the VAT rate of the general regime.