The buyer upon receipt of bonuses from the seller in connection with the achievement of certain volumes of supply of goods purchased from such a seller there are tax liabilities with VAT on the amount of bonuses received. Motivational (bonus) payments received under the distribution agreement belong to the remuneration for the provision of marketing services, which are subject to VAT.
Sources:
Latest Posts in "Ukraine"
- Self-Employed Earning Over 1 Million UAH in 2026: No Mandatory VAT Registration Required
- VAT Data Table Submission 2026: Key Steps and Checklist from the Tax Service
- Combined VAT Accounting in Ukraine: Proportional Tax Credit Using Cash and “First Event” Methods for 2026
- Ukraine Plans Mandatory VAT for Entrepreneurs Earning Over 4 Million UAH from 2027
- Ukraine Proposes VAT on All Low-Value Imports, Following EU’s Abolition of €150 Exemption
