- Dividend and royalty payments in cash or securities made by the issuer are not subject to VAT.
- This is based on the Tax Code of Ukraine, specifically subparagraph 196.1.6.
- Other payments like salaries, pensions, stipends, and certain subsidies are also not subject to VAT if paid in cash.
- Commission and brokerage services related to securities and currency trading are similarly exempt from VAT.
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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