- VAT is applied to the supply of goods/services, not to commissions themselves.
- If the commission for placing and selling goods on an online platform qualifies as a service under specific tax code points, the place of supply determines VAT liability.
- For services from non-residents, if the place of supply is Ukraine, the transaction is subject to 20% VAT.
- The resident (VAT payer) must act as a tax agent, determine VAT obligations at the time of payment or service documentation, and issue a tax invoice with specific details.
- For service classification and coding, consult the relevant research institute.
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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