Starting from 1 January 2022 non-residents of Ukraine performing B2C supplies of electronic services to Ukrainian individuals (i.e. customers who are not legal entities or VAT-registered private entrepreneurs) will be required to register as VAT payers in Ukraine if the volume of services supplied to such customers in 2021 exceeded the registration threshold of UAH 1 mln (approx. EUR 30 thousand / USD 36 thousand).
Source: michaelamerz.org
