List of normative legal acts regulating the VAT taxation for non-residents who provide electronic services to individuals with provision place in the customs territory of Ukraine

Resolution of the Cabinet of Ministers of Ukraine “On approval of Procedure for filing complaints against tax notification to non-resident not registered as the value added tax payer and sending decision based on their consideration results”;

Order of the Ministry of Finance of Ukraine as of 21.10.2021 № 555 “On approval of Forms and Procedure for filling in and submitting simplified value added tax declarations”, registered in the Ministry of Justice of Ukraine on 10.11.2021 under № 1477/37099;

Order of the Ministry of Finance of Ukraine as of ___№ ___ “On approval of amendments to Procedure for registration and submission of complaints by taxpayers and their consideration by regulatory authorities”;

Order of the Ministry of Finance of Ukraine as of 10.12.2021 № 657 “On approval of tax notification forms to non-resident and calculation of monetary liabilities”;

Order of the Ministry of Finance of Ukraine as of 10.12.2021 № 656 “On approval of the Electronic request form of regulatory authority to request the non-resident’s generalized information on provision of electronic services to individuals in the customs territory of Ukraine, cost of services and payment terms”.