Group 3: 5% or 3% + VAT

when VAT registration at 3% beats the plain 5% rate

Parameters

Yearly income, UAH (excl. VAT)

Purchases with VAT, UAH/yr (incl. VAT)

Clients are VAT payers and accept +20% on top of the price (VAT passes through)

Comparison

5% no VAT201 120,00 UAH taxes

net: 2 798 880,00 UAH

3% + VAT 20%better141 120,00 UAH

net: 2 858 880,00 UAH; VAT to budget: 500 000,00 UAH

Input VAT credit100 000,00 UAH

Yearly difference (3% − 5%)+60 000,00 UAH

The 3%+VAT rate pays off when: (1) clients are VAT payers needing a tax credit, or (2) you have large purchases with input VAT. For B2C sales, VAT eats into your price — 5% usually wins. Downsides of 3%: monthly VAT declarations and admin.

Sobre Grupo 3: 5% o 3% + IVA

Grupo 3: 5% o 3% + IVA — cuándo compensa registrarse al IVA al 3% frente al 5% simple. fop: . Use nuestras herramientas sin registro ni instalación de software. Todos los cálculos se realizan en su navegador — sus datos nunca se envían a un servidor.