The place of supply of services specified in paragraphs. “In” item 186.3 of Art. 186 of the TCU , namely consulting, engineering, engineering, legal (including legal), accounting, auditing, actuarial, as well as software development, supply and testing services, data processing and consulting on informatization, information and other services in the field of informatization, including the use of computer systems, is the place where the recipient of services is registered as a business entity or – in the absence of such a place – his place of permanent or primary residence.
Source: dtkt.ua
Latest Posts in "Ukraine"
- Ukraine Extends VAT Exemption for Energy Equipment Imports Through 2028
- How to Add New Types of Activities to the VAT Payer Data Table in Ukraine
- Mandatory VAT Registration for Sole Proprietors in Ukraine to Start in 2027, Says Finance Minister
- How to Check if a Counterparty Is Registered as a VAT Payer in Ukraine
- VAT Implications for Sole Proprietors Receiving Electronic Services from Non-Resident Non-VAT Payers in Ukraine
