Ukraine: Online FAQs for non-resident VAT payers
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
