- The supply of an unfinished construction object is subject to VAT, with the tax base determined by the contractual value including national taxes and fees. VAT obligations arise on the date funds are received or goods are shipped. A cash method of tax accounting is applied for contract construction work and the initial supply of housing.
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.
