VAT Exemption for Housing Supply Operations in Odessa Region by Main Tax Office

Operations with the supply of housing are exempt from VAT
First supply of housing means the first transfer of newly built housing to the buyer or the first sale of reconstructed or renovated housing
First supply of unfinished housing means the first transfer of special property rights to the buyer under a purchase-sale agreement
The rules also apply to the first sale of country houses, garden houses, and other properties registered as housing
Operations with the first supply of affordable housing and housing built with state funds are exempt from taxation

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.