- Warranty repair services are not subject to VAT
- VAT is applicable to services provided for warranty repair of goods
- The warranty repair process is regulated by the government
- Manufacturers are responsible for warranty repairs of their products
- No VAT is charged on goods returned to the owner after warranty repair
- VAT is calculated based on the value of services for warranty repair provided by manufacturers
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.