- Ukrainian tax authority says employer-issued PPE/workwear provided free within legal occupational-safety norms is not treated as a supply of goods for VAT purposes.
- If an employee leaves before the PPE useful life expires and does not return it, the employer must still charge VAT even if the item’s value is withheld from the employee’s salary.
- The VAT tax base in such cases must be determined under Article 188 of the Ukrainian Tax Code.
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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