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Ukraine Clarifies VAT Treatment of Data Processing and Other Information Services Provided by a Non-Resident

|Approved Changes|Ukraine
Ukraine

The Ukraine State Fiscal Service has recently published an individual tax consultation on the value added tax (VAT) treatment of data processing and other information services provided by a non-resident not registered for VAT. The consultation notes that in accordance with Article 180 of the Tax Code, Ukrainian recipients are responsible for collecting and remitting VAT on services provided by non-residents not registered for VAT if the place of supply is deemed to be within the customs terri…

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