Tax Liability Adjustment for Non-Resident Services in Ukraine

• The tax liability is adjusted based on the contractual value of services received from non-residents.
• The adjustment is made on the date of the first event, which is either the date of payment or the date of the document confirming the provision of services.
• The adjustment is made using a calculation of adjustment to the tax invoice, which is registered in the Unified Register of Tax Invoices.
• The exchange rate used for the adjustment is the National Bank of Ukraine’s exchange rate on the date of the tax liability.
• The adjustment is made based on the contractual value of the services, excluding VAT.
• The adjustment is made in accordance with Article 192.1 of the Tax Code 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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