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 subj…