- Municipal enterprises renting out property are subject to VAT
- Income from rental payments for communal property belongs to the general fund of local budgets
- The distribution of rental payments for communal property is determined by the local government
- Operations involving rental payments for communal property are not subject to VAT if certain conditions are met
- Failure to meet these conditions results in the operation being subject to VAT at the standard rate
- Taxpayers must issue electronic tax invoices with a qualified electronic signature
- Services provided by municipal property lessors are subject to VAT regardless of how the rental payments are handled
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.
