- 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.
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