- Free transfer of instruments, equipment, and materials (except excise goods) to scientific institutions, scientific organizations, and universities is exempt from VAT under Ukrainian tax law.
- The exemption applies only if the recipients are included in the State Register of scientific institutions supported by the state.
- The tax authority (DPS) clarified the VAT treatment for such free-of-charge transfers in 2026.
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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