Rules for Completing VAT Calculation for Services Received from Non-Resident Non-VAT Payers in Ukraine

• The recipient of services from a non-resident non-VAT payer is responsible for calculating and paying VAT to the budget if the place of supply is within Ukraine.
• The tax liability arises on the earlier of the payment date or the date of the document confirming the supply of services.
• The VAT calculation is submitted for the reporting period in which the first event (payment or document) occurs.
• The recipient independently calculates the VAT amount and reports it in tax documentation, ensuring consistency with accounting records.
• Taxpayers must maintain records based on primary documents and accounting registers for tax purposes.

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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