The place of supply of advertising services 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 (paragraph “b” of paragraph 186.3 of Article 186 of the TCU).
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- VAT Exemption for Defense Goods Supply by Subcontractors to State Contract Executors
- VAT Tax Credit Treatment for Expired Creditor Debt Write-offs from Resident Suppliers
- VAT Taxpayer Re-registration Form Requirements and Reason Field Completion Rules
- VAT Budget Refund: Who Has the Right to Claim It
