VATupdate

Share this post on

Taxation of Advertising Services Provided by Non-Residents in Ukraine

  • 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.

Sponsors:

VAT news

Advertisements: