- Export of previously imported object of financial leasing: VAT implications
- Operations with export of leased asset are subject to VAT
- Date of tax obligations for export of goods is the date of customs declaration
- Export operations are taxed at zero rate according to tax code
- Confirmation of export is required through customs declaration
- Return of leased asset is considered supply and subject to VAT at zero rate
- Return of leased asset in re-export regime is exempt from taxation
Source: news.dtkt.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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