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"
- New VAT Rules for Transport, Defense, and Energy Recovery Operations Effective January 2026 in Ukraine
- Is It Allowed to Replenish VAT Electronic Administration Account from Other Sources Under Current Law?
- VAT Liability on Write-Off of Low-Value Non-Current Assets and Inventories: Key Rules Explained
- How to Report Postal Exports up to €1,000 in the VAT Declaration of Ukraine
- VAT Exemption for MRI and CT Scan Services Provided by Licensed Healthcare Institutions in Ukraine
