On February 17, 2021, the Verkhovna Rada of Ukraine adopted in the first reading the draft Law1, according to which non-resident companies that provide electronic services to individuals in Ukraine are required to apply for registration as a VAT payer by March 31, 2022, if the total amount of such operations during 2021 exceeds the equivalent of UAH 1 million.
The draft Law prescribes a 20% VAT rate on electronic services.
Source PwC
Latest Posts in "Ukraine"
- Court Upholds VAT Credit Overstatement Due to Supplier Lacking Transport and Employees: Case Law
- VAT on E-Services from Non-Residents: Key Rules for Tax Liability and Invoice Issuance
- VAT Implications When Equipment Payment Is Made by a Third Party in Ukraine
- VAT Payer Re-Registration and Deregistration: When and How It Happens in Ukraine
- Is VAT Charged on Reimbursement for Repair of Exported Goods by a Non-Resident?














