- The return of fixed assets previously contributed to a company’s charter capital upon a participant’s exit is subject to VAT.
- Such transactions are considered a supply of goods under Ukrainian tax law.
- VAT is applied at the standard rate on these operations.
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.













