Ukraine: Trademark Transfer in 2026 and VAT Implications

• If a buyer receives only the right to use a trademark without acquiring ownership, the payments may qualify as royalties and be exempt from VAT.
• If the transfer of trademark rights includes the ability to alienate/sell the trademark or otherwise dispose of the IP right, the payment may be subject to VAT.
• Under Ukrainian tax rules, royalties include payments for the use or granting of the right to use registered trademarks and other IP objects.
• Payments are not treated as royalties in certain cases, including acquisitions of IP copies for end use/resale, or transfers that allow the recipient to sell or otherwise alienate the IP right.
• VAT does not apply to dividend payments or royalties paid by the issuer in cash or securities.

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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