Tetiana Kirienko: Feedback from business is important for making optimal decisions

VAT taxation on the supply of non-residents – providers of electronic services to individuals in the customs territory of Ukraine was the topic of meeting of acting Chairman of the State Tax Service Tetiana Kirienko with representatives of the non-resident companies.

According to Tetiana Kirienko, the STS is interested in providing maximum support and consultive assistance to all representatives of the non-resident companies that are the VAT payers on these operations in order to help them to meet their tax obligations.

Legislation stipulates that from 01.01.2022, the non-resident individual registered as the VAT payer who provides electronic services to individuals must first report not later than 09.08.2022 and pay taxes not later than 08.09.2022.

“During the war, we must ensure financial side of the state, fill the state budget and support the Armed Forces of Ukraine. Everyone knows how business in Ukraine suffered and what destruction it suffered. However, all our taxpayers, as true patriots are trying to pay taxes to the budget. Today, financial support of our state is very important, so we hope that you, as our true partners will also support Ukrainian state with your paid taxes.” – emphasized Tetiana Kirienko.

Participants, during the meeting, considered the point problems concerning the VAT payment by non-residents on the supply of electronic services to individuals in the customs territory of Ukraine and identified ways of their further systemic solution. Tetiana Kirienko stated that such dialogue is important for receiving feedback from business to make optimal decisions.

Special reminder on the VAT payment, which will be sent to payers of this category will be developed for their convenience.

Reminder! The VAT taxation on the supply of electronic services by non-residents to individuals in the customs territory of Ukraine is provided by the Law of Ukraine № 1525-IX as of 03.06.2021 “On amendments to the Tax Code of Ukraine on abolition of income taxation received by non-residents in the form of payment for production and / or distribution of advertising and improvement of procedure for value added taxation on the supply of electronic services by non-residents to individuals”.