Ukraine:
VAT on Imports of Equipment under Operational Leasing
15 September 2010
Salans LLP
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On 31 May 2010, the State Tax Administration of Ukraine
("STAU") issued Letter No. 10506/7/16-1517-16 on VAT
credit for imports of equipment under operational leases.
STAU's opinion is that, insofar as imported equipment under
operational leases can not be treated as acquired but only imported
for use, the VAT paid for imports will not be included in VAT
credits
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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