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Freight forwarding services involving a non-resident: what about VAT?

Freight forwarding services provided to a resident customer by a non-resident freight forwarder are subject to VAT, as their place of supply in accordance with paragraphs. “W” item 186.3 of Art. 186 TCU is a place where the recipient of services is registered as a business entity, ie in this case – the customs territory of Ukraine.

Source: visnuk.com.ua

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