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
