The Ukraine parliament has announced the approval of draft Law 4184 on 3 June 2021, which provides new rules for the collection of VAT at the standard rate of 20% on electronic services provided by non-residents. This includes that a non-resident who does not have a permanent establishment in Ukraine and supplies electronic services to individuals, including individual entrepreneurs not registered for VAT (B2C supplies) in Ukraine will be subject to VAT on their supplies and required to register.
Source: Orbitax
