Claiming VAT refund for services from non-resident: key rules and procedures in Ukraine.

• VAT payer cannot claim VAT refund for services received from a non-resident who is not registered as a VAT payer
• Taxation of VAT is governed by Chapter V and Subsection 2 of Chapter XX of the Tax Code of Ukraine
• The place of supply of services determines the VAT taxation procedure
• Recipient of services from non-residents located on the customs territory of Ukraine is responsible for calculating and paying the tax
• Tax invoice must be registered in the Unified Register of Tax Invoices
• If the recipient is a registered taxpayer, the tax amount is included in the tax declaration
• Specific procedures for filling out tax invoices are outlined in the Ministry of Finance Order No. 1307
• Reason code “14” should be indicated for services received from a non-resident in the tax invoice
• Individual tax number should be provided for services received from a non-resident 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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