of July 6, 2012 No. 9602/5/15-3416
The State Tax Service of Ukraine considered the letter '...' concerning charge of the value added tax in case of provision of services by nonresidents outside customs area of Ukraine also reports.
According to Item 185.1 of article 185 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) the taxation object are transactions of taxpayers on delivery of goods (services) which place of delivery is located on customs area of Ukraine, according to article 186 of this Code.
At the same time according to subitem 186.2.3 of Item 186.2 of article 186 of the Code the place of delivery of services which are provided for ustraivaniye of paid exhibitions of conferences, educational seminars and other similar actions is the place of the actual provision of such services.
Therefore, if delivery of services which are provided for ustraivaniye of paid exhibitions, conferences, educational seminars and other similar actions is performed outside customs area of Ukraine, such services do not fall under the taxation object of the VAT.
Vice-chairman A. Ignatov
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