Ukraine: Online FAQs for non-resident VAT payers

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The Ukrainian Tax Agency published online FAQs regarding the responsibilities of nonresident VAT payers providing electronic services to people residing in Ukraine.


This online FAQs determines the following:


  • How nonresident’s first VAT reporting period will be assessed according to their date of registration (whether it is mandatory or voluntary)
  • How the supply of electronic services by a nonresident VAT payer affects the VAT base.
  • How the State Treasury Service credits nonresidents’ VAT payments to a foreign currency account.
  • How to modify the nonresident VAT payer’s representative’s email address by updating their account and
  • How nonresidents with permanent establishments in Ukraine can provide an apostille.


Nonresidents might be required to register for VAT in Ukraine as of 2022, with a 20% charge VAT on their services, file simplified VAT tax returns, and pay tax in Ukraine.



Source: tax.gov.ua


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