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Фрахтові послуги від нерезидента: роль довідки про резидентство

Наявність довідки про резидентство нерезидента часто вважається підставою для звільнення фрахту від оподаткування в Україні. Водночас податкові наслідки залежать не лише від такої довідки, а й від виконання вимог ПКУ та міжнародних договорів. У статті розглянемо, коли виплата фрахту нерезиденту підлягає оподаткуванню, яку роль відіграє довідка про резидентство та як бухгалтеру уникнути податкових ризиків.
Юлія КОВАЛЕНКО,
податковий консультант
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