- If an individual entrepreneur (FOP) who is not a VAT payer receives an electronic service from a non-resident not registered as a VAT payer, and the place of supply is Ukraine, the FOP must calculate and pay VAT.
- The obligation to pay VAT arises regardless of the reason the foreign company is not registered as a VAT payer in Ukraine, including if its income is less than 1 million UAH.
- The rules are established by Articles 208 and 208-1 of the Tax Code of Ukraine.
- If a non-resident supplies electronic services in Ukraine without VAT registration, a fine is imposed on the non-resident.
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.
Latest Posts in "Ukraine"
- Number of Risky VAT Payers in Ukraine in January 2026: Official Statistics and Key Trends
- Deposit Interest Not Reflected in VAT Declaration: Not Subject to VAT Taxation
- Tax Invoice Serial Number in 2026: DPS Guidelines for Proper Completion and Numbering Rules
- VAT Refund after 1095 Days: What Ukrainian Taxpayers Need to Know about Limitation Periods
- Commission Agreements and VAT Registration Threshold: Key Points for Calculating Taxable Transactions
