The value-added tax in Ukraine is an indirect tax that is included in the price of goods and works and services and is paid by the ultimate consumer. VAT in Ukraine is one of the main taxes for the budget of our country, considering the contribution to the treasury.
but its accounting and transfer to the state budget are carried out by the seller (tax agent). The size of tax rates is determined by the Tax Code of Ukraine. In most of the cases (for most of the goods and services) the tax rate is 20%. But for some types of goods and services, the rate is 7% or even 0%. Consider that a business (that is providing a service or is selling a good to the final consumer) is a VAT tax agent in Ukraine.