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"
- VAT Refund after 1095 Days: What Ukrainian Taxpayers Need to Know about Limitation Periods
- Commission Agreements and VAT Registration Threshold: Key Points for Calculating Taxable Transactions
- Compulsory VAT Registration for Sole Proprietors in 2027: Svyrydenko Responds to Petition
- Test SAF-T UA Files in Advance to Ensure Compliance Before Tax Audits
- Comarch EDI Officially Joins Ukraine’s e-TTN Test Environment
