- The tax base for VAT on the supply of used goods purchased from non-taxpayers is the positive difference between the selling price and the purchase price of such goods.
- The tax base for VAT on the supply of used goods purchased from non-registered taxpayers, under contracts that involve the transfer of ownership rights to such goods, is the positive difference between the selling price and the purchase price of such goods.
- The date of increase in tax liabilities for the taxpayer is determined according to the rules established by the Tax Code.
- The selling price of a used vehicle is determined based on the price specified in the sales contract, but not lower than the market value calculated by an authorized appraiser.
- Used goods are considered to be goods that have been in use for at least a year and are suitable for further use in their original or repaired condition, as well as vehicles that do not fall under the definition of a new vehicle.
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.
