PECULIARITIES OF ACCOUNTING AND TAXATION OF SERVICES RECEIVED FROM A NON-RESIDENT

The present study is devoted to examining the particularities of accounting and taxation of services imports. The relevance of this study is attributable to changes in tax legislation related to the introduction of martial law in Ukraine. Purpose. The purpose of the article is to study the accounting and taxation of value-added and non-resident income tax on the import of services with a view to their accurate presentation in the reports.