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Are Pawnshop Sales of Pledged Property by Individuals Subject to VAT in Ukraine?

  • Operations of pawnshops with the sale of pledged property are exempt from VAT.
  • This applies if the property was pledged by individuals or non-VAT taxpayers.
  • The exemption covers the value of the property acquired to settle credit obligations.
  • The exemption is based on the Tax Code of Ukraine and relevant laws.

Source: od.tax.gov.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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