.. Therefore, raw materials, materials, fuel are the property of the customer, and when they are transferred to the executor for the provision of works (services), the ownership right does not pass to the executor, and therefore, for such operations, the customer does not accrue VAT tax liabilities.
Source: od.tax.gov.ua
Latest Posts in "Ukraine"
- VAT Refund after 1095 Days: What Ukrainian Taxpayers Need to Know about Limitation Periods
- Commission Agreements and VAT Registration Threshold: Key Points for Calculating Taxable Transactions
- Compulsory VAT Registration for Sole Proprietors in 2027: Svyrydenko Responds to Petition
- Test SAF-T UA Files in Advance to Ensure Compliance Before Tax Audits
- Comarch EDI Officially Joins Ukraine’s e-TTN Test Environment
