- Operations involving the free transfer of goods are subject to VAT if the value of these goods, acquired with VAT, is not included in the taxable value of self-manufactured goods. The tax base for such operations is determined by their contractual value, which cannot be lower than the purchase price for goods/services or the usual price for self-manufactured goods. Certain exceptions apply, such as goods with state-regulated prices, gas for household needs, and electricity priced on the market.
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.
