Newsletter 26: Value added tax on the supply of electronic services to individuals by non-residents
Press service of the State Tax Service of Ukraine , published 10 December 2021 at 11:28 Chapter: Information messages
Newsletter 26 is devoted to norms of the Law of Ukraine as of 03.06.2021 № 1525-IX “On amendments to the Tax Code of Ukraine on the abolition of income taxation received by non-residents in the form of payment for production and / or distribution of advertising and improving procedure for value added tax on the supply of electronic services to individuals by non-residents”.
Law № 1525 amended the Tax Code of Ukraine with Article 2081, norms of which come into force on 01.01.2022.
Newsletter contains following information:
what the term “Electronic Services” includes;
what tax rate is applied to operations for the supply of electronic services by non-residents;
who is considered the VAT payer for electronic services;
how the supply place of electronic services is determined;
how the interaction of non-resident with tax authorities in Ukraine will take place;
under what conditions the non-resident person who supplies electronic services to individuals, supply place of which is located in the customs territory of Ukraine, is obliged to register as the VAT payer, etc.
Read the Newsletter № 26 here.