VAT Taxation Order for Supply of Engineering Services on Customs Territory of Ukraine

• Engineering services for real estate located on the customs territory of Ukraine are subject to VAT
• The place of supply for engineering services is where the recipient is registered as a business entity or where they reside
• The list of engineering services subject to VAT is limited to those defined in the Tax Code
• VAT applies to engineering services supplied to residents that meet the defined criteria
• Engineering services supplied to non-residents are not subject to VAT
• The place of supply for engineering services to real estate on the customs territory of Ukraine is determined by specific rules

Source: news.dtkt.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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