- Services provided by a Diia City resident to a director are subject to VAT. However, if the resident only pays for educational services from a direct provider, VAT is not applied, as this payment isn’t considered a separate service supply for VAT purposes.
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.