- The order of taxation of value-added tax on services received by a VAT payer from a non-resident is discussed
- Can a VAT payer claim a budget refund for services received from a non-resident who is not registered as a taxpayer?
- The legal basis for VAT taxation is established in the Tax Code of Ukraine
- The place of supply of services directly affects the VAT taxation process
- Special features of VAT taxation for services supplied by non-residents with a place of supply on the customs territory of Ukraine are outlined
- The recipient of services from non-residents is responsible for calculating and paying the tax to the budget
- The tax amount is included in the tax obligations declaration for the corresponding reporting period if the recipient is a registered taxpayer
- Guidelines for filling out tax invoices for services received from non-residents with a place of supply on the customs territory of Ukraine are provided
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.
