The letter clarifies that the place of supply of advertising services is the place where the recipient of the services is registered as an economic entity or, in the absence of such place, the place of residence or domicile. Advertising services involving the placement of a trademark for a non-resident is not considered supplied in Ukraine and therefore not subject to VAT. These place of supply rules also apply for other services provided to non-residents, such as consultancy, engineering, legal, accounting, auditing, and actuarial services.
Source: Orbitax
