Taxation of Services Provided by Non-Resident to Another Non-Resident

• The tax authorities clarified the need to charge VAT and register a tax invoice for the delivery of goods by a non-resident to a resident
• The service of delivery provided by a non-resident to a resident may be subject to VAT
• The determination of whether a service provided by a non-resident is subject to VAT depends on the place of supply of the service
• The place of supply of services related to movable property is where the service is actually provided
• The place of supply of services is determined based on the registration location of the supplier or recipient, or their place of residence
• It is important to accurately identify the nature of the transaction and categorize the services received to determine the VAT treatment
• The VAT treatment of service supply operations depends on the place of supply.

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.