- VAT exemptions are provided for:
- import and supply of investment gold in Ukraine;
- provision of services to agents involved in the supply of investment gold;
- provision of services related to production of investment gold and/or services for conversion of gold into investment gold;
- Clarification is provided in relation to the VAT requirement for non-resident digital service suppliers from 2022, including that operations carried out through applications on smartphones, tablets, or other digital devices are also taken into account in determining if the UAH 1 million threshold is met; and
- The VAT exemption for the supply and import of waste and ferrous scrap and non-ferrous metals, as well as paper and cardboard for recycling is extended for 5 years.
Source Orbitax
