Penalty for Non-Submission of VAT Calculation by Non-Resident Service Recipient

• A penalty of 340 UAH is imposed on the person responsible for calculating and paying VAT to the budget for not submitting the VAT calculation for services received from non-residents.
• If the recipient of services is not registered as a taxpayer, no tax invoice is issued.
• The calculation of tax obligations for such recipients is approved as an attachment to the tax declaration.
• Tax declarations, calculations, and reports are documents submitted by taxpayers to the controlling authorities for the calculation and payment of taxes.
• The calculation of tax obligations for recipients of services from non-residents who are not registered as taxpayers is part of the VAT tax reporting.
• The recipient of services is responsible for calculating and paying the tax if the place of service provision is located on the customs territory of Ukraine.
• Failure to submit or late submission of tax declarations or other reports results in a penalty of 340 UAH for each violation.
• Repeat violations by the same taxpayer within a year result in a penalty of 1020 UAH for each violation.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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