- 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"
- VAT Implications of Free Charity Aid Transfer to Employees in 2026: Tax Base is Zero
- Parliament May Pass Major VAT and E-Commerce Tax Bill as Early as April 2026
- Personal Use of Work Phones: VAT Liabilities if Business Purpose Not Confirmed by Employer
- Major Tax Bill on VAT for Sole Proprietors and OLX Tax May Pass in April 2026
- VAT Accounting for Lessee When Guarantee Payment Is Refunded: Key Tax Credit Adjustments
