The Main Department of the State Tax Service in Kyiv draws attention to the fact that the place of supply of telecommunications 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 residence or residence.
The procedure for determining the place of supply of telecommunications services, namely: services related to the transmission, propagation or reception of signals, words, images and sounds or information of any kind using wired, satellite, cellular, radio, optical or other electromagnetic communication systems. , including the appropriate granting or transfer of the right to use the possibilities of such transmission, dissemination or reception, including the provision of access to global information networks, set out in paragraphs. “D” p.186.3 Article 186 of the Tax Code of Ukraine.
Source: gov.ua
