Information letter № 27 clarifies the general provisions of the Law of Ukraine of June 3, 2021 № 1525-IX “On Amendments to the Tax Code of Ukraine on Abolition of Taxation of Income Received by Nonresidents in the Form of Payment for Production and / or Distribution of Advertising and Improvement of Taxation Procedure value added tax on transactions for the supply of electronic services by non-residents to individuals. “
This letter contains answers to some practical questions of application of the norms of the Law № 1525 concerning the procedures of registration of non-residents as payers of VAT, the rules for determining the reporting period and the terms of tax payment.
In the letter you will learn:
– within what period a non-resident person who provides electronic services to individuals, the place of supply of which is located in the customs territory of Ukraine, may submit an application for mandatory or voluntary registration as a VAT payer;
– from which date a non-resident is considered to be registered as a VAT payer in case of mandatory or voluntary registration as a VAT payer;
– what procedures are provided by the Code in case of any changes in the credentials of a non-resident that occur after its registration as a VAT payer;
– where in the period up to January 1, 2022 you can find a form of application for registration of a non-resident as a VAT payer;
– how to determine the first reporting period for the submission of a simplified tax return by a non-resident who is registered as a VAT payer on a mandatory basis or voluntarily registered as a VAT payer, etc.
You can read the information letter here .
Newsletter 27: Registration peculiarities of non-residents as the VAT payers involved in the provision of electronic services to individuals and submission of tax declarations by such non-residents
Source: gov.ua
