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

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.

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