Export of previously imported object for finalization: VAT implications and rates.

• 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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