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How to pay VAT to non-registered taxpayers when receiving services from non-residents in Ukraine?

  • VAT payment for goods produced in Ukraine by non-VAT payers receiving services from non-residents in Ukraine
  • Use classification code 14060100 for VAT payment
  • Recipient of services from non-residents in Ukraine must calculate tax at standard rate or 7% rate for specific services
  • Payments for taxes and fees are made to budget accounts based on classification codes approved by the Ministry of Finance
  • List of taxes and fees determined by budget classification codes according to controlling authorities
  • State Treasury Service opens accounts for payments based on administrative units and budget income classification codes
  • Use classification code 14060100 for VAT payment for goods produced in Ukraine by non-VAT payers receiving services from non-residents in Ukraine
  • Account details for VAT payment by non-VAT payers receiving services from non-residents in Ukraine are available on the main page of the tax authority’s website.

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.

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