Place of supply rules for services related to movable property

The main administration of the DPS in Kyiv informs that if the VAT payer supplies services related to movable property in the customs territory of Ukraine, then such services are subject to taxation on a general basis at the basic rate, in the case of the supply of these services outside the customs territory of Ukraine – such services are not subject to taxation.

Subparagraph “b” of clause 185.1 of Article 185 of the Tax Code of Ukraine defines that the object of VAT taxation is, in particular, operations 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 PKU.

According to paragraph 186.2.1 of paragraph 186.2 of V of the Code of Civil Procedure, the place of supply of services is the place of actual supply of services related to movable property, namely:

a) services that are auxiliary to transport activities: loading, unloading, transshipment, warehouse processing of goods and other similar types of services;

b) services for carrying out examination and assessment of movable property;

c) services related to the transportation of passengers and cargo, including the supply of food and beverages intended for consumption;

d) services for the performance of repair works and services for the processing of raw materials, as well as other works and services related to movable property.



VAT news
VAT news


  • VAT news
  • VAT news
  • VAT news