Given the fact that within the legal entity the ownership does not change, the transfer operation for the production use of goods / services, fixed assets within the balance of the taxpayer (parent company), namely: from one branch to another, or from the parent organization to one of the branches, or vice versa from one of the branches to the parent organization, is not subject to VAT provided that the parent organization is a registered value added taxpayer and records its business activities and business activities of the branch as a single VAT payer.
Source: visnuk.com.ua
