- Revaluation (increase or decrease) of non-current assets in 2026 is not subject to VAT.
- The tax authorities clarified that such revaluation operations are not considered supply of goods.
- VAT applies only to transactions involving the transfer of ownership or supply of goods, not to asset revaluation.
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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