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Non-taxable Transfer of Equipment to Gig-Specialist in Diia City: Tax Implications Clarified by Tax Authorities

  • Transfer of equipment by a resident to a gig-specialist in Diia City is not subject to VAT if done under a loan agreement for temporary use
  • The State Tax Service in Ivano-Frankivsk region clarifies that transferring computer equipment to individuals without transferring ownership rights is not subject to VAT if done under a loan agreement for temporary use
  • These explanations are provided in Information Letter No. 4/2024 “30+ questions of taxpayers regarding reporting in Diia City mode. Part II”

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.

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