Rules for VAT exemption on housing construction operations: approved by the State Tax Service.

• The East Interregional Office of the State Tax Service informed about the approval of the General Tax Consultation on certain issues related to the exemption from VAT for construction of residential buildings.
• The definition of “construction of housing” includes new construction, reconstruction, restoration, and major repairs of housing.
• Residential buildings of different types are considered as “housing” for the purpose of VAT exemption.
• Operations of a general contractor supplying construction and installation works for housing construction, paid for by state funds, are exempt from VAT.
• VAT does not need to be charged on construction and installation works for housing construction paid for by state funds.
• General contractors must adjust their VAT obligations according to the rules set out in the tax code when supplying construction and installation works for housing construction paid for by state funds.

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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