The Main Department of the State Tax Service in Dnipropetrovsk region informs that marketing services (marketing) are services that ensure the functioning of the taxpayer in the field of market research, sales promotion (works, services), pricing policy, organization and management of traffic (works, services) ) to the consumer and after sales service to the consumer within the economic activity of such taxpayer. Marketing services include, including: services for placement of VAT payer products at points of sale, services for study, research and analysis of consumer demand, inclusion of products (works, services) of VAT payers in sales databases, services for collecting and disseminating information about products (works, services).
The transaction of supply of marketing services by a VAT payer is subject to VAT, regardless of to whom they are provided to a resident or non-resident.
Source: visnuk.com.ua
