The head office of the DPS in the Odesa region informs that in accordance with paragraph “b” clause 185.1 of Art. Chapter 185 V of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code), the object of VAT 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
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