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 supplies outside the scope of VAT are excluded in determining if the threshold is met, while all suppli…