- According to the Tax Code of Ukraine, transportation and forwarding services provided to a resident are subject to VAT
- The place of supply for these services is where the recipient is registered as a business entity or where they reside
- Regardless of whether the services are provided within or outside the customs territory of Ukraine, they are subject to VAT at the standard rate.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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