- Municipal property rental is subject to VAT
- Income from rental payments for municipal property belongs to the general fund of local budgets
- The distribution of rental payments for municipal property is determined by the local self-government body
- Operations related to rental payments for municipal property are not subject to VAT if certain conditions are met
- Failure to meet the conditions results in the operation being subject to VAT at the standard rate
- Taxpayers must issue electronic tax invoices with a qualified electronic signature
- Services provided by the lessor for renting municipal property are subject to VAT regardless of payment distribution
- Municipal enterprises must issue tax invoices for the full rental amount, regardless of payment distribution.
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.
Latest Posts in "Ukraine"
- VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems
- VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems
- VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems
- US Envoy Proposes Tariff-Free Zone to Boost Ukraine’s Economy and Attract Investment
- How Can a Taxpayer Learn About VAT Registration Cancellation by the Tax Authority?
