The Central Interregional Department of the State Tax Service for Work with Large Taxpayers reminds that in accordance with subparagraphs “a”, “b” and “c” of paragraph 185.1 of Art. 185 of the Tax Code of Ukraine of December 2, 2010 № 2755-VI as amended (hereinafter – TCU) the object of value added tax are transactions of taxpayers for the supply of goods / services, the place of supply of which, according to Art. 186 TCU, located in the customs territory of Ukraine, and import of goods into the customs territory of Ukraine.
Source: gov.ua
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