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

  • VAT payment for non-registered VAT payers receiving services from non-residents in Ukraine
  • Use classification code 14060100 for VAT payment on goods produced in Ukraine by non-VAT payers
  • Recipients of services from non-residents located in Ukraine must pay tax at the standard rate or 7% for specific services
  • Revenue from taxes and fees should be deposited into budget accounts based on classification codes
  • List of budget revenue classification codes approved by the Ministry of Finance
  • Accounts opened by the State Treasury for payments based on administrative units and budget revenue classification codes
  • Use classification code 14060100 for VAT payment on goods produced in Ukraine by non-registered VAT payers receiving services from non-residents
  • Relevant account details for VAT payment by non-registered VAT payers receiving services from non-residents in Ukraine available on 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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