In January 2022, the Law of Ukraine No. 1525-IX of 3 June 2021 “On Amendments to the Tax Code of Ukraine on the abolishment of the taxation of income received by non-residents in the form of payment for production and / or distribution of advertising and improving value-added taxation on the provision of electronic services to individuals by non-residents” (Law No. 1525), took effect.
The Law No. 1525 has introduced new value added tax (VAT) treatment for supplies of electronic services by nonresidents to Ukrainian private individuals. As of 2022, such nonresidents may need to register for VAT in Ukraine, charge 20% VAT on their services, submit simplified VAT tax returns and pay tax in Ukraine.
Starting from January 2022, Ukrainian tax authorities started accepting VAT registration applications filed by nonresidents through the special web-portal.
Source EY
