- Compensation received by budgetary institutions from tenants for maintenance, utilities, and energy costs of leased property is not included in the VAT taxable base.
- No VAT invoice is required to be issued for such compensation.
- This position is based on the relevant provisions of the Tax Code of Ukraine as clarified by the State Tax Service.
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.
