The Ukrainian State Fiscal Service Oct. 31 posted online a letter clarifying VAT liability for recruitment services provided to nonresidents. The letter clarified that: 1) recruitment services provided to nonresidents where the work is performed at the place of business of the buyer is VAT exempt because the place of supply is outside Ukraine; and 2) the standard 20 percent VAT rate applies to recruitment services supplied by Ukraine residents to nonresidents, as the place of supply is the place of registration of the supplier.
Source: bloombergtax.com
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