Ukraine: Surplus Inventory Recording Not Subject to VAT

• The booking of surplus inventory/material assets is not considered a supply of goods under the Tax Code.
• Therefore, such an inventory surplus recognition/recording transaction is not subject to VAT.
• VAT applies only to taxable supplies of goods or services with a place of supply in Ukraine.
• “Supply of goods” requires a transfer of the right to dispose of goods as owner, such as sale, exchange, gift, or court-ordered transfer.

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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