The taxpayer may not declare to the budget refund the amount of VAT accrued on transactions for services from a non-resident not registered as a VAT payer, the place of supply of which is located in the customs territory of Ukraine, as such amounts are not paid to the service provider or the State Budget of Ukraine.
Sources:
Latest Posts in "Ukraine"
- VAT Rules for Used Car Sales in Ukraine: Imported Vehicles and Marginal Taxation
- Green Electricity Surplus Sales and VAT Consequences in 2026
- Ukraine Passes VAT Reform for E-Commerce and Cross-Border Parcels
- Kyiv Tax Service and APTU Hold Webinar on ZED Payments and VAT Refunds
- Ukraine Exempts Ground Robotic Systems from VAT for Defense Needs














