GU STS in Kiev No. 4707 / IPK / 26-15-04-01-18 of November 17, 2020
As indicated in the appeal, the Company supplies the non-resident with services for data processing and provision of information in the field of informatization.
…
Taking into account the above, the place of delivery of services on informatization issues is the place where the recipient of services is registered as a business entity.
In this case, if the recipient of such services is a non-resident who does not have a permanent establishment in Ukraine, the place of delivery of such services will be outside the customs territory of Ukraine, and such services are not subject to VAT on the basis of subparagraph “b” of clause 185.1. Of the Code .
Source Lightbuhgalteria
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