Free transfer of property: VAT consequences for charitable and advertising purposes.

• Company distributes products for free for advertising or charitable purposes
• Question of whether to register as a VAT payer
• Free distribution of goods is subject to VAT
• Court decision overturned previous tax ruling
• Free distribution of goods does not count towards income for VAT registration
• Individual tax ruling applies only to the company it was issued to
• Tax authorities still maintain their position on free distribution of goods

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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