- An individual who is not registered as an entrepreneur (FOP) does not have VAT obligations when receiving electronic services from a non-resident.
- The responsibility for VAT registration and payment lies with the non-resident providing electronic services if their annual supply to individuals in Ukraine exceeds 1,000,000 UAH.
- The individual recipient is not responsible for calculating or paying VAT in this scenario.
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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