- Non-residents can pay fines for failure to submit a simplified VAT declaration
- Information on the bank account details and individual tax number of the non-resident is available in the “Budget Settlement Status” tab of the non-resident’s e-cabinet
- Penalties for late or non-submission of tax declarations are determined by the Tax Code
- The procedure for sending tax notices to non-residents registered as VAT payers is outlined in the Tax Code
- The form of the tax notice and calculation of monetary obligations are specified in a Ministry of Finance order
- Bank account details for payment of obligations are provided in the tax notice sent electronically to the non-resident
- The State Treasury Service has opened an account at a designated bank for receiving payments from non-residents
- The individual tax number of the non-resident VAT payer is available in the e-cabinet
- When paying tax obligations, the non-resident must include their tax number in the payment document
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.
