VAT Taxation of Personnel Supply Services to Residents and Non-Residents in Ukraine

• Supply of personnel services by a VAT payer to a resident is subject to VAT, as the place of supply is within Ukraine.
• The main VAT rate applies, regardless of whether the services are provided by a resident or non-resident.
• If personnel services are provided to a non-resident, the transaction is not subject to VAT, as the place of supply is outside Ukraine.
• The place of supply is determined by the recipient’s registration or main place of residence.
• These rules are based on Articles 185.1 and 186.3 of the Tax Code 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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