- Compensation by the lessee for land and real estate taxes to the lessor (except budget institutions) is considered part of the rent.
- These compensation amounts are included in the tax base and are subject to VAT for the lessor, even if separate agreements exist.
- The tax base for supply of goods/services is determined by contractual value, including all components such as land and real estate taxes.
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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