- The tax authorities clarified the need to charge VAT and register a tax invoice for the delivery of goods by a non-resident to a resident
- The service of delivery provided by a non-resident to a resident may be subject to VAT
- The determination of whether a service provided by a non-resident is subject to VAT depends on the place of supply of the service
- The place of supply of services related to movable property is where the service is actually provided
- The place of supply of services is determined based on the registration location of the supplier or recipient, or their place of residence
- It is important to accurately identify the nature of the transaction and categorize the services received to determine the VAT treatment
- The VAT treatment of service supply operations depends on the place of supply.
Source: news.dtkt.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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