- A permanent establishment of a non-resident must register as a VAT payer if the total amount from supplying goods or services exceeds 1 million UAH
- Non-residents are defined as foreign companies, organizations, partnerships, and other associations formed under foreign laws, including their branches and offices registered in Ukraine
- Economic activity involves production, sale of goods, execution of works, and provision of services aimed at generating income, conducted independently or through separate units
- A permanent establishment is a fixed place of business through which a non-resident conducts all or part of their business activities in Ukraine, including management locations, branches, offices, factories, and resource extraction sites
- Taxpayers in Ukraine include individuals and legal entities, both residents and non-residents, and their separate units that have taxable objects or conduct taxable activities
- Taxpayers must register with the controlling authorities as per Ukrainian law
- Non-residents operating through separate units in Ukraine, including permanent establishments, must register with the controlling authorities if they acquire real estate, open bank accounts, or acquire investment assets in Ukraine without a permanent establishment
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.
