Engineering services for real estate located in the customs territory of Ukraine, which are not included in the list specified in paragraph 14.1.85 TCU, are subject to VAT. According to paragraph “b” of paragraph 185.1 of Article 185 of the TCU, the object of VAT taxation are the transactions of taxpayers for the supply of services, the place of supply of which is located in the customs territory of Ukraine, in accordance with Article 186 of the TCU.
Sources:
Latest Posts in "Ukraine"
- New VAT Innovations from October 1: Cash Method Extension and New Tax Exemption Introduced
- How to Fill VAT Registration Form No. 1-PDV for New Businesses in Current Year
- Procedure for Filling Table 1 of Appendix 2 (D2) to VAT Tax Declaration
- New VAT Amendments Effective October 1: Cash Method Extended, New Tax Exemption Introduced
- Taxable Transactions for VAT Registration: Goods/Services Supply Operations in Ukraine’s Tax Code
