- VAT is applied to advertising services provided by a VAT payer to a resident, as the place of supply is within Ukraine’s customs territory.
- VAT is not applied to advertising services provided by a VAT payer to a non-resident, as the place of supply is outside Ukraine’s customs territory.
- The place of supply for advertising services is determined by where the recipient is registered or resides.
- Only services supplied within Ukraine’s customs territory are subject to VAT.
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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