- Sale of a trademark is not subject to VAT if the buyer acquires the right to use the intellectual property without ownership.
- Intellectual property rights are regulated by the Civil Code of Ukraine.
- Trademarks are considered intellectual property objects.
- The method of acquiring intellectual property rights depends on the object and includes the exclusive right to allow usage.
- Royalties are payments for the use or right to use intellectual property, including literary works, art, science, software, and trademarks.
- Payments not considered royalties include those for software use limited to functional purposes, acquisition of intellectual property copies for end-use or resale, acquisition of items containing intellectual property, and transfer of rights allowing resale or disclosure unless legally required.
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.
