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Learn moreGuidance regarding inclusion of payments in tax base
The State Tax Service (STS) clarified that legal entities becoming corporate income tax payers under the 9% special tax regime for residents of Diia City mid-tax year will include in their corporate income tax base payments for goods and services to taxpayers applying the simplified tax regime exceeding 50% (20% since January 1, 2025) of total costs from the previous year.
If they switched to the 9% special tax regime from July 1, 2024, thae tax base will apply to payments made after that date.
For more information, contact a KPMG tax professional in Ukraine:
Oksana Olekhova | oolekhova@kpmg.ua
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