The head office of the DPS in the Odesa region informs that in accordance with paragraph 14.1.108 clause 14.1 of Art. 14 of the Tax Code of Ukraine (as amended, hereinafter – PKU) marketing services (marketing) – services that ensure the functioning of the taxpayer’s activities in the field of market research, promotion of sales of products (works, services), price policy, organization and management of the movement of products (works , services) to the consumer and after-sales service of the consumer within the economic activity of such a taxpayer. Marketing services include, among others: services for placing the taxpayer’s products at the points of sale, services for studying, researching and analyzing consumer demand, entering the taxpayer’s products (works, services) into sales information databases, services for collecting and distributing information about products (works, services).
Source: gov.ua
