The State Tax Service in Ternopil region explains that the return of the leased premises with improvement is considered as the provision of services to the landlord, which is subject to 20% VAT as follows: ..
Source: dtkt.ua
Latest Posts in "Ukraine"
- VAT Rules for Used Car Sales in Ukraine: Imported Vehicles and Marginal Taxation
- Green Electricity Surplus Sales and VAT Consequences in 2026
- Ukraine Passes VAT Reform for E-Commerce and Cross-Border Parcels
- Kyiv Tax Service and APTU Hold Webinar on ZED Payments and VAT Refunds
- Ukraine Exempts Ground Robotic Systems from VAT for Defense Needs














