- New VAT regulations effective from October 1, 2025. Extension of cash method for VAT on certain supplies until January 1, 2028. Introduction of a temporary VAT exemption for the transfer of state-owned irrigation systems. Exemption applies only to free transfers to water user organizations. No VAT obligations arise under specific tax code provisions when using the exemption.
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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