The Main Department of the State Tax Service in Dnipropetrovsk region informs that the date of increase of tax liabilities and tax credit of VAT payers who supply / receive goods / services under commission agreements (consignments), sureties, power of attorney, trust management, other civil law agreements and without ownership of such goods / services, is determined by the rules established by Articles 187 and 198 of the Tax Code of Ukraine (hereinafter – TCU).
Source: visnuk.com.ua
