- If a nonresident provides a Ukrainian VAT payer with services related to movable property, the VAT treatment depends on the place of supply under Ukraine’s VAT rules.
- Services related to movable property (including repair, processing, and similar work) are supplied at the place where the services are physically performed.
- If such services are performed outside Ukraine’s customs territory, the place of supply is outside Ukraine and the transaction is not subject to Ukrainian VAT.
- Therefore, no VAT is charged on repair/services related to movable property performed abroad for a resident VAT payer, though each case must be assessed based on the contract terms and primary documents.
Source: od.tax.gov.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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