Taxation Order of VAT on Transport and Forwarding Services Provided to Residents by Odessa Tax Office

• According to the Tax Code of Ukraine, transportation and forwarding services provided to a resident are subject to VAT
• The place of supply for these services is where the recipient is registered as a business entity or where they reside
• Regardless of whether the services are provided within or outside the customs territory of Ukraine, they are subject to VAT at the standard rate.

Source: od.tax.gov.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.