Exemption of VAT on urban passenger transportation services regulated by law.

• Passenger transportation services by urban passenger transport (excluding taxis) are exempt from taxation if the tariffs are regulated by law
• The exemption does not apply to passenger transport services provided for rent
• Therefore, passenger transportation services by urban passenger transport (excluding taxis) with regulated tariffs are exempt from taxation.

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.