The head office of the DPS in Kyiv informs that the supply of services is any operation that is not the supply of goods, or any other operation on the transfer of rights to objects of intellectual property rights and other intangible assets or the granting of other property rights in relation to such objects. objects of intellectual property rights, as well as the provision of services that are consumed in the process of committing a certain action or carrying out a certain activity (clause 14.1.185 clause 14.1 of Article 14 of the Tax Code of Ukraine).
Source: kyiv.tax.gov.ua
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