- Return of assets previously contributed to share capital is subject to VAT at the standard rate.
- This applies when founders exit the group of founders or participants.
- According to tax code, the supply of goods includes any transfer of ownership rights.
- The operation is considered a taxable supply of goods within Ukraine’s customs territory.
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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