Clarification: VAT Payment for Goods/Services Sold through Foreign Marketplaces

• VAT payment by individual entrepreneurs when selling goods/services through foreign marketplaces
• Classification of services provided by individual entrepreneurs through foreign marketplaces as e-services determines VAT taxation
• VAT payment depends on the status of the individual entrepreneur
• Clarification provided by the State Tax Service regarding VAT payment for sales through foreign marketplaces
• VAT taxation of services depends on the location of service provision
• Definition of electronic services and types of such services in the Tax Code of Ukraine
• Taxation of electronic services provided by non-resident VAT payers to individuals in Ukraine
• Criteria for VAT taxation of non-resident individuals providing services in Ukraine

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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