- Reimbursement for repair costs of goods previously exported to a non-resident and repaired by that non-resident is not subject to VAT in Ukraine, as the place of supply of such services is outside Ukraine. However, each case should be considered individually, taking into account all circumstances, contract terms, and supporting documents.
Source: od.tax.gov.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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