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Transfer of intellectual property rights by a resident – VAT payer to a non-resident: what about VAT?

The Main Department of the State Tax Service in Dnipropetrovsk region draws the attention of VAT payers that the object of VAT taxation is the operations of VAT payers for the supply of services, the place of supply of which is located in the customs territory of Ukraine, in accordance with Art. 186 of the Tax Code of Ukraine


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