- Ukraine’s tax authority clarified that VAT liabilities on the supply of newly built non-residential real estate in 2026 arise under the general “first event” rule: the earlier of payment or another VAT-triggering event determines the tax date.
- Unlike residential real estate, there is no special VAT exemption for non-residential property; every supply of non-residential real estate is subject to VAT under the general VAT rules.
- The article contrasts two possible trigger dates for a sale of new commercial premises: state registration of the buyer’s special property right versus transfer of the finished unit under a handover act after commissioning.
- It notes that the tax treatment depends on the legal nature of the transaction under the special property rights regime introduced by Law No. 2518-IX, and analyzes a new individual tax ruling from 27 August 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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