VAT Consequences for Unreturned Workwear Upon Employee Dismissal, Says Tax Service

Ukrainian tax authority says employer-issued PPE/workwear provided free within legal occupational-safety norms is not treated as a supply of goods for VAT purposes.
If an employee leaves before the PPE useful life expires and does not return it, the employer must still charge VAT even if the item’s value is withheld from the employee’s salary.
The VAT tax base in such cases must be determined under Article 188 of the Ukrainian Tax Code.

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.