VAT nuances in sales of trademarks to residents/non-residents: tax implications and regulations explained

• Payment for the use of intellectual property rights without ownership is not subject to VAT
• Trademarks are considered intellectual property rights according to the Civil Code
• Royalties are payments for the use of intellectual property rights
• Royalties do not include payments for limited use of computer programs or for purchasing copies of intellectual property objects
• Royalties also do not include payments for transferring intellectual property rights if disclosure is not required by law

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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