- Supplying advertising services to non-residents is not subject to VAT in Ukraine
- The place of supply for such services is considered to be outside the customs territory of Ukraine
- According to the Tax Code of Ukraine, VAT is only applicable to services supplied within the customs territory of Ukraine
- The place of supply for advertising services to residents is considered to be within the customs territory of Ukraine
Source: news.dtkt.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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