- Software development and testing services provided to non-residents without a permanent establishment in Ukraine are not included in the VAT-taxable turnover for VAT registration purposes. Mandatory VAT registration is required if the taxable turnover exceeds 1,000,000 UAH over the past 12 months. Services provided outside the customs territory of Ukraine are not subject to VAT, and the place of supply is generally determined by the recipient’s location unless otherwise specified.
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.
