Tax implications for non-VAT payer FOP receiving electronic services from non-resident in Ukraine.

• Tax implications for individual entrepreneurs who are not VAT payers when receiving electronic services from a non-resident person who is not registered as a VAT payer in Ukraine
• Rules for taxation of VAT on operations with supply of electronic services by non-residents to individuals in Ukraine are established by the Tax Code of Ukraine
• VAT rules do not apply if the non-resident is registered as a taxpayer or if the individual entrepreneur is not registered as a taxpayer
• VAT taxation rules for electronic services supplied by non-residents to individuals in Ukraine are defined by the Tax Code
• Non-resident individuals supplying electronic services to individuals in Ukraine are subject to VAT
• VAT must be paid by individual entrepreneurs who purchase electronic services from non-residents in Ukraine, regardless of the non-resident’s VAT registration status
• Failure to register as a VAT payer when supplying electronic services in Ukraine may result in penalties for the non-resident individual

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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