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Is it necessary to tax VAT on the supply of scrap as a result of disassembly and write-off

The State Tax Service in Kyiv draws attention to the fact that operations on supply of waste as secondary raw materials, including those formed during dismantling and write-off of fixed assets (except for waste and scrap of ferrous and nonferrous metals), are subject to VAT on general grounds at the basic VAT rate. .

Source: dtkt.ua

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