Returning goods after warranty repair isn’t considered a supply of goods, as it doesn’t transfer ownership, and therefore isn’t subject to VAT. However, the warranty repair service itself is subject to VAT, with the tax base calculated on the cost paid by the manufacturer for the service.
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.
