- Interest received from bank deposits is not subject to VAT.
- Such interest does not qualify as supply of goods or services under the Tax Code.
- Therefore, interest from deposits should not be reported in the VAT tax declaration.
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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