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VAT Consequences of Services Supplied by Diia City Residents

  • Under Ukraine’s Tax Code, certain services provided by Diia City residents are exempt from VAT.
  • The exemption applies to supplying access to public educational, scientific, and informational online resources.
  • It also covers access to virtual classes and IT-related educational services.
  • Included are higher, vocational, and professional education in fields like computer science, information systems, computer engineering, cybersecurity, and data science.
  • Other exempt training includes digital literacy, software development/testing/support, business analysis, UI design, QA, system administration, project management, and documentation.

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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