- 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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