The Ukrainian State Tax Service clarified the taxation of commission services in the country. According to the tax authorities, any service operation that is not a product supply is subject to value-added tax (VAT), including the provision of services that are consumed in the process of a particular action or activity. The tax base for goods and services that are transferred/received within commission agreements (consignment), surety, trust management, etc., is the value of the delivery of these goods/services, as determined under the law. VAT liability arises if the place of supply is on the customs territory of Ukraine. Therefore, commission services provided by a commission agent are subject to VAT if they are located on the customs territory of Ukraine.
Source: news.dtkt.ua
