The State Tax Service of Ukraine has published on its website a draft order of the Ministry of Finance “On approval of the electronic request form of the supervisory authority to request from a non-resident generalized information on the supply of electronic services to individuals in the customs territory of Ukraine.” (hereinafter – the draft order) developed in accordance with the requirements of the Tax Code of Ukraine (hereinafter – the Code) taking into account the amendments made by the Law of Ukraine dated 03.06.2021 № 1525-IX “On Amendments to the Tax Code of Ukraine to abolish taxation of income received by nonresidents in the form of payment for the production and / or distribution of advertising, and improvement of the procedure for value added tax on transactions for the supply of electronic services by non-residents to individuals “(hereinafter – Law № 1525-IX).
Source: visnuk.com.ua
