Given the above, the mode of exemption from VAT, defined by paragraphs. “G” pp. 197.1.2 § 197.1 art. 197 of Section V of the TCU, applies to operations for the provision of services for all types of educational activities provided by higher education institutions, including for the acquisition of other higher and postgraduate education (in particular, above the regional order), provided that such institutions operate on the basis of a license issued by the Ministry of Education and Science of Ukraine.
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- VAT Accounting for Offsetting Homogeneous Claims in Advance Payments: Tax Implications and Procedures
- VAT Implications on Tenant’s Improvement Costs for Leased Property Upon Return to Landlord
- VAT Obligation on Free Transfer of Aid by Religious Organizations to Orphanages
- Reflection of Offsetting Homogeneous Claims in VAT Accounting and Tax Reporting for Prepaid Contracts
- Tax Authority’s Right to Obtain Data from Large Taxpayers: SAF-T UA Requirements
