The Ukraine State Fiscal Service issued a guidance letter on 19 April 2019 to clarify the value added tax (VAT) obligations of a resident service supplier for advance payments received in foreign currency from a non-resident for services supplied in Ukraine. Because the place of supply of the services is Ukraine, the payments are subject to VAT. The VAT amount due must be calculated on the date the payments are received in the resident supplier's bank account, with the foreign currency amount…