- Receiving a monetary reward from a non-resident seller creates VAT obligations for the resident buyer.
- VAT is applicable to marketing services provided by the buyer, with the reward being compensation for these services.
- The place of supply for marketing services is the supplier’s registration location, which is the customs territory of Ukraine.
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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