The Ukraine State Fiscal Service recently published guidance letter N 3035/Н/99-95-42-01-14 on the determination of whether the value added tax (VAT) registration threshold is met. Under Ukraine's VAT rules, taxpayers are required to register for VAT if their taxable supplies exceed UAH 1 million (~USD 39,000) in the previous 12 months, excluding VAT. The guidance letter clarifies that only sup…