- Revaluation of non-current assets is not subject to VAT
- VAT applies to supply of goods within Ukraine’s customs territory
- Includes free transfer and transfer of ownership rights
- Supply of goods involves transfer of ownership rights
- Sale of goods includes transactions under various contracts
- Includes free provision of goods
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.