The PE includes in the total taxable income the value of goods received free of charge on the date of their sale at a price determined at a level not lower than the usual price, and the value of services received free of charge is included in the total taxable income of the PE at a price not lower than the usual price on the date of their receipt.
The usual price is the price of goods (works, services) determined by the parties to the contract, unless otherwise established by the Tax Code of Ukraine. Unless proven otherwise, it is assumed that such normal price corresponds to the level of market prices.