Operations on import of fixed assets into the customs territory of Ukraine under a financial leasing agreement with a non-resident are subject to VAT. The VAT payer refers the amounts of VAT paid to the budget during the customs clearance of such fixed assets to the tax credit.
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- VAT Exemption for Defense Goods Supply by Subcontractors to State Contract Executors
- VAT Tax Credit Treatment for Expired Creditor Debt Write-offs from Resident Suppliers
- VAT Taxpayer Re-registration Form Requirements and Reason Field Completion Rules
- VAT Budget Refund: Who Has the Right to Claim It
