The State Tax Service (STS) of Ukraine issued a notice on 28 September 2022 regarding the VAT registration requirements for non-resident providers of electronic services. A key point of the notice is a list of certain types of non-resident service providers that are not required to register for VAT, including non-residents that:
- Provide electronic services under intermediary contracts, if the invoices (receipts) provided to customers specify the list of electronic services and their actual provider;
- Exclusively process payments for electronic services and do not participate in the provision of such electronic services; and
- Provide electronic services directly through their permanent representative office (establishment) in Ukraine.
Source Orbitax
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