- The free distribution of products may be subject to VAT taxation. If the value of freely transferred goods with VAT is included in taxable transactions, no VAT liability is accrued. If the value is not included in taxable transactions, the transfer of goods is subject to VAT taxation. The taxpayer must issue two tax invoices and register them in the Unified Register of Tax Invoices.
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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