Restrictions on VAT refund for services from non-resident non-VAT payer: Tax implications clarified

• Taxpayers cannot claim budgetary compensation for services received from a non-resident non-VAT payer
• According to the tax code, negative amounts calculated in accordance with certain provisions can be reimbursed to the taxpayer
• Taxpayers cannot declare VAT amounts for services received from non-resident non-VAT payers located on the customs territory of 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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