The State Tax Service in Kharkiv region informs that since the place of supply of services for loading, unloading, reloading, warehousing, storage of goods provided by both non-resident freight forwarders and third parties – non-residents involved in the freight forwarder, is outside the customs territory of Ukraine, fees and charges payments are paid by a non-resident freight forwarder within the framework of the contract of freight forwarding in the customs territory of other states, in accordance with paragraph 185.1 of Art. 185 TCU such services are not subject to VAT, and the amount of compensation for the cost of such services (fees, mandatory payments) is not included in the VAT base of the resident customer.
Source: dtkt.ua
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