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Ukraine Clarifies VAT Liability for Certain Cross Border Services Provided to Non-Residents

|Approved Changes|Ukraine
Ukraine

The Ukraine State Fiscal Service recently issued a guidance letter concerning the VAT liability on certain services provided by a Ukraine resident to a non-resident. The letter notes that in accordance with Article 186.4 of the Ukraine Tax Code, the place of supply of services is the place where the service provider is registered, unless otherwise specified in Article 186. Such specified services include those under Article 186.3, which are considered to be supplied where the recipient of ser…

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