The head office of the DPS in the Odesa region, which in accordance with clause 185.1 of Art. 185 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code), the object of taxation is the 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 Art. 186 PKU.
Source: od.tax.gov.ua