- VAT payer cannot claim VAT refund for services received from a non-resident who is not registered as a VAT payer
- Taxation of VAT is governed by Chapter V and Subsection 2 of Chapter XX of the Tax Code of Ukraine
- The place of supply of services determines the VAT taxation procedure
- Recipient of services from non-residents located on the customs territory of Ukraine is responsible for calculating and paying the tax
- Tax invoice must be registered in the Unified Register of Tax Invoices
- If the recipient is a registered taxpayer, the tax amount is included in the tax declaration
- Specific procedures for filling out tax invoices are outlined in the Ministry of Finance Order No. 1307
- Reason code “14” should be indicated for services received from a non-resident in the tax invoice
- Individual tax number should be provided for services received from a non-resident on the customs territory of Ukraine
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.
