- Services received from non-residents (such as commissions for placement, sales, withdrawal, warehouse, and logistics) are subject to 20% VAT if the place of supply is the customs territory of Ukraine.
- VAT obligations and tax credit amounts must be reported in VAT declaration lines 6.1 (supply) and 13.1 (acquisition).
- The place of supply is determined by the actual nature of the service and relevant provisions of the Tax Code of Ukraine.
- The resident (VAT payer) acts as a tax agent and must determine VAT obligations at the time of the first event (payment or service documentation).
- The tax invoice must be completed according to established rules, using the conditional tax number “500000000000” for the non-resident supplier.
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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