If the costs of improving the leased object are incurred with the consent of the lessor and are not reimbursed to the lessee, then when returning the leased object, the cost of improvement is considered a free service.
Source: dtkt.ua
Latest Posts in "Ukraine"
- Ukraine Proposes Extending VAT Exemption for Electric Vehicles and Clarifies Defense-Related VAT Documentation
- VAT Exemptions for Services to Disabled Persons: Details from the State Tax Service
- New VAT Innovations: Cash Method Extended, New Tax Exemption Introduced in Energy Sector
- VAT Exemption for Pawnshop Transactions Involving Pledged Property in Ukraine
- Step-by-Step Guide to Completing VAT Tax Returns with Attachments: Educational Video Series