Export of goods under commission agreements: how are such transactions subject to VAT?

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).


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