The head office of the DPS in Kyiv states that taxable operations for the supply of goods in Ukraine are determined by their location within the customs territory. The actual location of goods during delivery is considered the place of supply, unless exceptions apply. When it comes to immovable property, the actual location determines the place of supply, and a VAT-registered permanent representative office must calculate VAT obligations at the standard rate for real estate transactions within Ukraine. However, if a non-resident lacks a registered representative office or it’s not a VAT payer, no tax obligations are incurred for real estate transactions within the customs territory of Ukraine.
Source: kyiv.tax.gov.ua
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