- The issuance and circulation of lottery tickets are not subject to VAT.
- Operations involving the issuance, circulation, and redemption of lottery tickets and similar documents are not VAT taxable.
- The purchase of chips, tokens, and other payments for participation in gambling, as well as the payment of winnings, are also not subject to VAT.
- Currency transactions (with some exceptions) are not subject to VAT.
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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