- Sale of a trademark is not subject to VAT if the buyer acquires the right to use it 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 of intellectual property, including literary works, art, science, software, and trademarks.
- Payments are not considered royalties if they are for software use limited to its functional purpose, purchase of copies for end-use or resale, acquisition of items containing intellectual property, or transfer of rights allowing resale or disclosure.
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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