Given the above, the mode of exemption from VAT, defined by paragraphs. “G” pp. 197.1.2 § 197.1 art. 197 of Section V of the TCU, applies to operations for the provision of services for all types of educational activities provided by higher education institutions, including for the acquisition of other higher and postgraduate education (in particular, above the regional order), provided that such institutions operate on the basis of a license issued by the Ministry of Education and Science of Ukraine.
Source: visnuk.com.ua
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