Ukraine Clarifies VAT Rules for Selling Own Products Below Cost

• Ukraine’s State Tax Service clarified VAT rules for selling own products below production cost.
• Such sales are treated as taxable supply transactions under the Tax Code.
• The VAT base cannot be lower than the products’ production cost.
• The seller must issue one tax invoice for the actual sale price and a second for the difference between production cost and the sale price.

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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