- FOP does not need to charge or pay VAT on commission for using payment systems.
- This applies regardless of whether the service provider is a resident or non-resident.
- For VAT purposes, the place of service provision is the provider’s registration location.
- If services are provided by resident payment service providers, the place of provision is within Ukraine’s customs territory.
- Such services are not subject to VAT taxation.
- If services are provided by non-residents, the place of provision is outside Ukraine’s customs territory.
- These operations are also not subject to VAT taxation.
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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