OrbitaxUkraine Clarifies VAT Liability for Cross Border Services
|Approved Changes|Ukraine
On 5 May 2016, Ukraine's State Fiscal Service (SFS) issued guidance on the value added tax (VAT) liability for cross border services. In particular, the guidance covers consulting services provided by a Ukraine resident to a foreign resident and global network access services provided by a foreign resident to a Ukraine resident.
According to the guidance, the provision of services is only subject to VAT in Ukraine if supplied in the customs territory of the Ukraine. For consulting services, …