Provision of services to a non-resident under a power of attorney agreement: subject to VAT?

The State Tax Service of Ukraine explained that in the supply of services under the power of attorney, which are provided by the attorney (resident) to the principal (non-resident), according to the power of attorney do not belong to the services specified in paragraphs 186.2 and 186.3 of Art. 186 TCU, and therefore, the place of supply of such services is the place of registration of their supplier.