- 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.
Latest Posts in "Ukraine"
- New VAT Rules for Transport, Defense, and Energy Recovery Operations Effective January 2026 in Ukraine
- Is It Allowed to Replenish VAT Electronic Administration Account from Other Sources Under Current Law?
- VAT Liability on Write-Off of Low-Value Non-Current Assets and Inventories: Key Rules Explained
- How to Report Postal Exports up to €1,000 in the VAT Declaration of Ukraine
- VAT Exemption for MRI and CT Scan Services Provided by Licensed Healthcare Institutions in Ukraine
