- Engineering services supplied to a resident are subject to VAT at the standard rate if the place of supply is within Ukraine’s customs territory.
- Engineering services supplied to a non-resident by a VAT payer are not subject to VAT because the place of supply is considered outside Ukraine.
- Engineering services related to real estate located in Ukraine that are not specifically exempt remain 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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