- The payment by a Diia City resident for educational services provided to a director is not considered a separate taxable supply for VAT purposes. If the resident does not directly supply the services but only pays the provider, no VAT obligations arise. However, if the resident directly supplies services to the director, it is considered a taxable 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.
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