- The issuance, circulation, and redemption of lottery tickets are not subject to VAT.
- Operations involving currency valuables, acquisition of gambling chips or tokens, and making bets are also not subject to VAT.
- Payment of winnings and monetary rewards is not subject to VAT.
- These provisions are based on subparagraph 196.1.4 of the Tax Code of Ukraine.
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.
Latest Posts in "Ukraine"
- VAT Calculation Rules for Sale of Goods with Zero Book Value in Ukraine
- How to Check Non-Resident VAT Payer Status Online in Ukraine: Step-by-Step Guide
- VAT Credit Rules for Solar Power Plant Construction in 2026: General Principles and Timing
- Revaluation of Non-Current Assets in 2026: VAT Implications Clarified by Tax Authorities
- Offsetting VAT Debt Using Negative Value: Consequences and Penalties in Ukraine














