VAT Rules for Non-Residents Providing Electronic Services to Ukrainian Customers

• Non-resident providers of electronic services to Ukrainian private customers must register for VAT in Ukraine
• They are required to charge 20% VAT on their services
• They must submit simplified VAT returns and pay VAT in Ukraine
• Ukrainian tax authorities are imposing penalties on non-residents who fail to register for VAT in Ukraine
• Non-resident companies should assess if they need to register for VAT in Ukraine for providing electronic services to Ukrainian private customers

Source: globaltaxnews.ey.com

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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