- Bonuses (motivational payments) received by a buyer from a seller for achieving certain purchase volumes are considered compensation for marketing services.
- Such bonuses are subject to VAT as they are treated as payment for marketing services provided by the buyer.
- The buyer must recognize VAT liabilities on the amount of received bonuses.
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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