Taxation of VAT on services received by VAT payer from non-resident

• The order of taxation of value-added tax on services received by a VAT payer from a non-resident is discussed
• Can a VAT payer claim a budget refund for services received from a non-resident who is not registered as a taxpayer?
• The legal basis for VAT taxation is established in the Tax Code of Ukraine
• The place of supply of services directly affects the VAT taxation process
• Special features of VAT taxation for services supplied by non-residents with a place of supply on the customs territory of Ukraine are outlined
• The recipient of services from non-residents is responsible for calculating and paying the tax to the budget
• The tax amount is included in the tax obligations declaration for the corresponding reporting period if the recipient is a registered taxpayer
• Guidelines for filling out tax invoices for services received from non-residents with a place of supply on the customs territory of Ukraine are provided

Source: od.tax.gov.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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