- Representative of a non-resident person can apply for VAT registration as a non-resident by submitting Form № 1-ROН
- Registration as a VAT payer for a non-resident person supplying electronic services to individuals in Ukraine is done based on the application Form № 1-ROН
- The application must include copies of the business registry extract and identification number document of the non-resident
- Electronic identification of the non-resident and their representative is required for VAT registration
- Identification data provided in Form № 1-ROН is used for electronic identification
- Users of the electronic cabinet of the non-resident person providing electronic services include non-residents and their representatives who have been electronically identified
Source: od.tax.gov.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.