- Operations involving the sale and free supply of gift certificates, which are exchanged for goods/services, are subject to VAT at the standard rate
- According to tax regulations, the supply of goods located on the customs territory of Ukraine is subject to taxation
- The base for taxation of operations involving the supply of goods/services is determined based on their contractual value, excluding certain taxes and fees
- The contractual value includes any amounts of money, material and intangible assets transferred to the taxpayer directly or through a third party as compensation for goods/services
- Operations involving the sale and free supply of gift certificates are subject to VAT at the standard rate.
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.
