- The State Tax Service (DPS) provides a VAT payer extract to non-resident e-service providers free of charge within five working days of receiving an electronic request.
- Non-residents are considered registered as VAT payers from the date of entry in the VAT register (mandatory registration) or from the first day of the reporting period after 10 calendar days from submitting a voluntary registration application.
- The VAT payer register, including information on non-residents providing e-services, is maintained and published by the DPS on its web portal.
- Anyone, including non-VAT payers, can check a non-resident’s VAT registration status for free via the DPS online search service, using electronic identification.
- Information from the register is provided in accordance with Ukrainian law on electronic documents and identification.
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"
- Ukraine Extends VAT Exemption for Energy Equipment Imports Through 2028
- How to Add New Types of Activities to the VAT Payer Data Table in Ukraine
- Mandatory VAT Registration for Sole Proprietors in Ukraine to Start in 2027, Says Finance Minister
- How to Check if a Counterparty Is Registered as a VAT Payer in Ukraine
- VAT Implications for Sole Proprietors Receiving Electronic Services from Non-Resident Non-VAT Payers in Ukraine
