Registration of Non-Resident VAT Payer by Representative: Requirements and Electronic Identification Process

• Representative of a non-resident person can apply for VAT registration as a non-resident by submitting Form № 1-ROН
• Registration as a VAT payer for a non-resident person supplying electronic services to individuals in Ukraine is done based on the application Form № 1-ROН
• The application must include copies of the business registry extract and identification number document of the non-resident
• Electronic identification of the non-resident and their representative is required for VAT registration
• Identification data provided in Form № 1-ROН is used for electronic identification
• Users of the electronic cabinet of the non-resident person providing electronic services include non-residents and their representatives who have been electronically identified

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.

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