- For VAT purposes, the place of supply of payment services is where the supplier is registered
- If payment services are provided by residents, the place of supply is within Ukraine and not subject to VAT
- If payment services are provided by non-residents, the place of supply is outside Ukraine and also not subject to VAT
- Therefore, VAT does not need to be charged or paid by individual entrepreneurs when purchasing payment services, regardless of the supplier’s residency.
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.
