The law provides for the involvement in VAT taxation of non-residents who provide electronic services to individuals, the place of supply of which is located in the customs territory of Ukraine. In contrast to the European experience, the draft law №4184 provides for VAT taxation only of electronic services provided by non-residents on the territory of Ukraine to natural persons – entrepreneurs who are not VAT payers, and end consumers (B2C) at the place of residence of a natural person.
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