Should a Single Taxpayer Pay VAT on Services Received from a Non-Resident? Supreme Court’s Position

• There is a conflict between Section V of the Tax Code (requiring VAT payment on imported services) and Section XIV (exempting single tax payers from VAT, except for 3% and 4th group).
• Traditionally, tax authorities required single tax payers (not registered for VAT) to pay VAT on services received from non-residents.
• The Supreme Court, in case №520/32392/24, issued a decision that may change the established approach regarding this VAT obligation.
• The issue centers on whether single tax payers, not registered for VAT, must pay VAT on imported services from non-residents.

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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