According to the Tax Code of Ukraine, the object of VAT taxation is the supply of goods/services within the customs territory of Ukraine. Goods include tangible and intangible assets, securities, and derivatives, excluding their issue and redemption. Supply of goods refers to any transfer of the right to dispose of goods as the owner, including sale, exchange, or gift, as well as liquidation of non-current assets by the VAT payer. Exceptions are cases of forced liquidation due to destruction, theft, or transformation of non-current assets.
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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