- Temporary export of goods for repair is conditionally fully exempt from VAT if requirements and restrictions of the Customs Code of Ukraine are met.
- Temporary import of goods into Ukraine may receive conditional full or partial VAT exemption if requirements and restrictions are met.
- Full exemption applies as per Article 105 of the Customs Code.
- Partial exemption applies as per Article 106 of the Customs Code, with paid tax included in the tax credit for the reporting period.
- Temporary export operations are conditionally fully exempt from VAT if requirements and restrictions of Chapter 19 of the Customs Code are met.
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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