- If the value of the land is determined separately from the non-residential premises, only the premises are subject to VAT; the land sale is VAT-exempt.
- If the value of the land and premises is not separated (one total value), VAT is charged on the entire transaction amount.
- Taxpayers must keep proper documentation to confirm tax reporting and calculations.
- VAT applies to the supply of goods/services within Ukraine, including the transfer of ownership by sale, exchange, or gift.
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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