- Transfer of goods/services to a separate balance of a tax payer authorized by a joint activity agreement is considered a VAT-taxable supply.
- The return of such goods/services after the end of joint activity is also subject to VAT.
- Contributions of goods (including non-current assets) to joint activity without forming a legal entity, and their return, are VAT-taxable 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.
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