VAT Implications for Individuals Receiving E-Services from Non-Resident Providers in Ukraine

• An individual who is not registered as an entrepreneur (FOP) and receives electronic services from a non-resident not registered as a VAT payer in Ukraine is not responsible for calculating or paying VAT.
• The obligation to register as a VAT payer arises for the non-resident if their annual supply of electronic services to individuals in Ukraine exceeds 1,000,000 UAH.
• The non-resident is responsible for VAT registration and payment if the threshold is exceeded, not the individual recipient.
• The individual recipient does not have VAT obligations in this scenario.

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.

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