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Commentary

Appendix 53B: VAT exemptions (Ukraine)

53 Ukraine

Ukrainian tax legislation provides for two kinds of VAT exemptions: (1) transactions that are not subject to VAT (ie 'non-VATable transactions') and (2) transactions that are exempted from VAT.

Non-VATable transactions

Non-VATable transactions in Ukraine include the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý The issuance, sale and exchange of securities.

  2. Ìý

    •ÌýÌýÌýÌý Property transferring in line with storage,

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