The head office of the DPS in Kyiv reports that in accordance with p. 208 note. 1.2 Art. 208 note 1 of the Tax Code of Ukraine, registration as a tax payer of a non-resident person who supplies electronic services to natural persons, including natural persons – entrepreneurs who are not registered VAT payers, whose place of supply is located in the customs territory of Ukraine, is carried out on the basis of an application for registration as a tax payer such a person is a non-resident.
If there are no grounds for refusing to register a person as a VAT payer, the State Tax Service of Ukraine must register a non-resident person as a VAT payer within three working days after receiving the application and, within the same period, send such a non-resident person through a special portal solution for non-resident users who provide electronic services, with a simultaneous notification to the e-mail address specified in the application for registration as a VAT payer, information on:
a) registration as a VAT payer;
b) individual tax number of a non-resident registered as a VAT payer, which is a 9-digit tax number;
c) reporting (tax) period, deadlines for submitting simplified tax returns and deadlines and the procedure for paying tax liabilities.
The person is a non-resident, specified in p. 208 note. 1.2 Art. 208 note 1 of the PKU, is considered to be registered as a VAT payer from the date of entry into the register of VAT payers in the case of mandatory registration of a person as a VAT payer or from the first day of the reporting (tax) period, following the expiry date of 10 calendar days after submitting an application for registration to the DPS as a VAT payer, in case of voluntary registration.
Source: kyiv.tax.gov.ua
