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Starting from January 1, 2023, the supply of software products and operations with software products, the payment for which is not considered as royalty, will be subject to VAT on a general basis, considering the place of supply.
Software products include:
Thus, if the supply of software products and operations with software products, the payment for which is not considered as royalty, takes place in the customs territory of Ukraine, such transactions are subject to VAT at the rate of 20%.
The supply of software products and operations with software products is subject to VAT according to the general rule of the first event. In case the first event (advance payment or supply) in relation to the supply of the software product or the transaction with the software product occurred till December 31, 2022 (including), the transaction is exempted from VAT.
In the case of partial payment under contracts concluded in 2022, taxation would be as follows:
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