Ukraine’s Ministry of Finance issued an Order No. 637 modifying the registration requirements for VAT payers (Order No. 1130 from November 14, 2014). Accordingly to the new decree, non-resident suppliers making sales of the business-to-consumer (B2C) electronic services to the Ukrainian individuals (i.e., customers who are not legal entities or VAT-registered private entrepreneurs) are required to register in Ukraine for VAT purposes starting from January 1, 2022.
Source: GVC
