- Certain operations are not subject to VAT according to the Tax Code of Ukraine, including transactions with securities, corporate rights, and some financial instruments.
- Transfer and return of property for storage, concession, or leasing (except financial leasing), as well as some pledge and mortgage operations, are not taxed.
- Insurance, reinsurance, and related agent/broker services are exempt from VAT.
- Currency transactions, lottery tickets, gambling chips, and winnings are not subject to VAT.
- Payments such as salaries, pensions, scholarships, subsidies, dividends, and royalties are not taxed.
- Reorganization of legal entities, extracurricular education services, certain banking/financial services, and arbitration fees are also exempt.
- Some maritime international transport services, rent of state/communal property, import of low-value goods (up to 150 euros), and personal luggage movement by individuals are not subject to VAT.
- Operations involving conversion of radio frequency resources and transfer of state property are not taxed.
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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