Since the provision of crew (personnel) of the vessel is not an independent service, but is an integral part of the time charter (rental of the vessel), the place of supply of such service is determined in accordance with the place of supply of vehicle rental services, including sea, river), namely the place of supply is the place of registration of the provider of such services, so regardless of whether they are provided to a resident or non-resident, such services are subject to taxation on a general basis at the basic rate.
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- Business Urges Review of VAT Threshold for Single Taxpayers in Line with IMF Recommendations
- Mandatory VAT Registration for Sole Proprietors in Ukraine from 2027: Key Details from Finance Ministry
- Government to Submit VAT Bill for Entrepreneurs as IMF Condition, Adoption Deadline March 2026
- VAT Liabilities and Credits for Commission Agreements: Key Rules for Import Operations in Ukraine
- Conditional Supply of Assets upon VAT Deregistration: When and How to Calculate Tax Liabilities
