- If the value of the land is determined separately from the non-residential premises, only the premises are subject to VAT; the land sale is VAT-exempt.
- If the value of the land and premises is not separated (one total value), VAT is charged on the entire transaction amount.
- Taxpayers must keep proper documentation to confirm tax reporting and calculations.
- VAT applies to the supply of goods/services within Ukraine, including the transfer of ownership by sale, exchange, or gift.
Source: kyiv.tax.gov.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.
Latest Posts in "Ukraine"
- Google Workspace and Hetzner Payments: VAT and Income Tax Implications
- Blocked Tax Invoices and Adjustments in April 2026: DPS Data
- VAT on Product Samples for Laboratory Testing in 2026
- Ukraine Updates VAT Rules for Digital Services from Foreign Providers
- Zelenskyy Signs VAT Exemption for Military Ground Robots
