- For VAT payers supplying goods previously imported into Ukraine, the tax base is determined by the contract value, but not lower than the purchase price, excluding customs value.
- If goods were received free of charge, the VAT base for their free supply is the actual purchase price (0 UAH), and a tax invoice must be issued for 0 UAH.
- If the free transfer is made to entities specified in point 321, subsection 2, section XX of the Tax Code, such operation is not considered a supply and is not subject to VAT or the obligation to issue a tax invoice, except for zero-rated VAT cases.
Source: kyiv.tax.gov.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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