Ukraine Clarifies VAT Treatment of Advertising Services Provided to a Non-Resident

The Ukraine State Fiscal Service has published guidance letter 3678/6/99-99-15-03-02-15/ІPK of 7 August 2019 on the VAT treatment of advertising services supplied to a non-resident. The letter concerns the placement by a Ukraine resident of a non-residents trademark on the Ukraine resident's premises.

The letter clarifies that as per Section 185 of the Tax Code, the supply of services is subject to VAT if the place of supply is in Ukraine. Further, as per Section 186.3 of Article 186 of the…