If the expenses for the improvement of the leased object were carried out with the consent of the lessor and were not compensated to the lessee, then when the leased object is returned, the cost of the improvement is considered a free service and is subject to VAT
Source: dtkt.ua
Latest Posts in "Ukraine"
- Which Single Tax Payers Can Be VAT Payers in Ukraine?
- VAT Implications for Individuals Receiving E-Services from Non-Resident Providers in Ukraine
- Return of Goods by Court Decision: When Can VAT Be Adjusted and Correction Registered?
- Kyiv Tax Authorities Explain VAT Refund Audit Procedures and Grounds at Webinar for Taxpayers
- VAT Liability When Writing Off Fixed Assets: Conditions and Documentation Requirements
