The State Tax Service of Ukraine explained that on the date of the first event of the transaction for the supply of services, which are acquired by the attorney on behalf of the customer, the contractor must calculate VAT tax liabilities based on the tax base determined under item 188.1 of Art. 188 of the Tax Code, namely from the contractual (contractual) value of the services rendered to them, and to file with the recipient of such services (the attorney) an appropriate tax invoice and register it with the ERPN.
Source: visnuk.com.ua
