Ministry of Revenues reminds
From the beginning this year and until 1 January 2023, preferential taxation on VAT has been introduced, exempting from VAT transactions for the supply of software products.
Software products include:
- result of computer programming in the form of operating system;
- system, application, entertainment and / or educational computer programs (components thereof);
- websites and / or online services.
Detailed information on peculiarities of VAT taxation of transactions for the supply of software products can be found in the Integrated tax consultation, approved by the Ministry of Revenues of Ukraine of 07.10.2013, № 536.
