- According to the Tax Code of Ukraine, operations related to the supply of housing are exempt from VAT, except for the first supply of such objects.
- The first supply of housing refers to the first transfer of newly constructed housing to the buyer or the provision of services related to the construction of such housing.
- The first sale of reconstructed or renovated housing to a buyer who is not the owner at the time of withdrawal from use due to reconstruction or major repairs is also considered the first supply.
- The first supply of an unfinished construction or future housing object refers to the first transfer of special property rights to the buyer under a purchase and sale agreement.
- These provisions also apply to the first sale of cottages, garden houses, and any other property registered as housing.
- The first supply of affordable housing and housing built with state funds is exempt from taxation.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
