Engineering services for real estate located in the customs territory of Ukraine, which are not included in the list specified in paragraph 14.1.85 TCU, are subject to VAT. According to paragraph “b” of paragraph 185.1 of Article 185 of the TCU, the object of VAT taxation are the transactions of taxpayers for the supply of services, the place of supply of which is located in the customs territory of Ukraine, in accordance with Article 186 of the TCU.
Sources:
Latest Posts in "Ukraine"
- Ukraine Proposes Extending VAT Exemption for Electric Vehicles and Clarifies Defense-Related VAT Documentation
- VAT Exemptions for Services to Disabled Persons: Details from the State Tax Service
- New VAT Innovations: Cash Method Extended, New Tax Exemption Introduced in Energy Sector
- VAT Exemption for Pawnshop Transactions Involving Pledged Property in Ukraine
- Step-by-Step Guide to Completing VAT Tax Returns with Attachments: Educational Video Series
