- If an individual entrepreneur (FOP) who is not a VAT payer receives electronic services from a non-resident not registered as a VAT payer in Ukraine, the FOP must calculate and pay VAT on the transaction.
- 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.
- Non-residents providing electronic services in Ukraine without proper VAT registration are subject to fines.
Source: od.tax.gov.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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