- 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.
