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.
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