The head office of the DPS in the Odesa region informs that in accordance with the last paragraph of paragraph 197.1.14 clause 197.1 of Art. 197 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code) stipulates that operations on the first supply of affordable housing and housing built with the involvement of state funds are exempt from VAT taxation.
Source: od.tax.gov.ua
