Newsletter 27: Registration peculiarities of non-residents as the VAT payers involved in provision of electronic services to individuals and submission of tax declarations by such non-residentsChapter: Newsletter

Newsletter 27 clarifies general provisions 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 improvement of value added taxation on the provision of electronic services to individuals by non-residents”.

This Newsletter contains answers to some practical questions regarding application of norms of the Law № 1525 regarding non-residents’ registration procedures as the VAT payers, rules for determining reporting period and terms of tax payment.

Newsletter contains following information:

within what period non-resident who provides electronic services to individuals, given that the provision place is located in the customs territory of Ukraine, may apply for mandatory or voluntary registration as the VAT payer;

from which date non-resident is considered to be registered as the VAT payer in case of obligatory or voluntary registration as the VAT payer;

what procedures are envisaged by the Code in case of any changes in the non-resident’s credentials that occur after registration as the VAT payer;

where in a period up to January 1, 2022 it is possible to find the Application form for non-resident’s registration as the VAT payer;

how to determine the first reporting period for submission of  simplified tax declaration by non-resident who is registered as the VAT payer on mandatory basis or voluntarily registered as the VAT payer, etc.

Read the Newsletter № 27 here.  

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