In order to bring into line with the Laws of Ukraine as of 03.06.2021 № 1525-IX “On amendments to the Tax Code of Ukraine to abolish taxation of income 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 provision of electronic services by non-residents to individuals” in terms of taxation of electronic services provided by non-residents to individuals with provision place in the customs territory of Ukraine and registration of such non-residents as the VAT payers as of 01.07.2021 № 1617-IX “On amendments to the Tax Code of Ukraine and certain other legislative acts of Ukraine on administration of taxes and levies in the temporarily occupied territory of the Autonomous Republic of Crimea and Sevastopol” as of 01.07.2021 № 1618-IX “On repealing the Law of Ukraine “On creation of free economic zone “Crimea” and on peculiarities of economic activity in the temporarily occupied territory of Ukraine”, the State Tax Service of Ukraine has developed and the Ministry of Finance of Ukraine has adopted the following Orders:
as of 07.12.2021 № 636 “On approval of Procedure for electronic identification of users – non-residents who provide electronic services”, registered in the Ministry of Justice of Ukraine on 23.12.2021 under № 1659/37281;
as of 07.12.2021 № 637 “On amendments to Order of the Ministry of Finance of Ukraine as of 14.11.2014 № 1130”, registered in the Ministry of Justice of Ukraine on 23.12.2021 on № 1657/37279;
as of 13.12.2021 № 662 “On approval of amendments to Accounting procedure for taxpayers and levies and amendments to certain regulations of the Ministry of Finance of Ukraine”, registered in the Ministry of Justice of Ukraine on 30.12.2021 under № 1693/37315.
These Orders establish:
general functioning principles of a special portal solution for users – non-residents who provide electronic services, procedures for their electronic identification, interaction of non-resident users and regulatory authorities through a special portal solution;
procedures for registration (cancellation of registration) of non-residents as the VAT payers who provide electronic services to individuals with provision place in the customs territory of Ukraine, automatic registration (deregistration) of these non-residents as taxpayers in regulatory authority;
ensuring functioning of the STS in format of a single legal entity, consisting of the central apparatus and territorial bodies formed as separate units (without the status of legal entities) with inclusion of state tax audits as structural units;
need to fulfill certain provisions of the Tax Code of Ukraine in terms of accounting for non-residents, their separate units and permanent establishments;
amendments to regulations of the Ministry of Justice of Ukraine on registration of independent professional activity;
Codifier of administrative-territorial units and territories of territorial communities, approved by Order of the Ministry of Development of Communities and Territories of Ukraine as of 26.11.2020 № 290.
Orders were published and came into force on January 1, 2021.
Text of Orders can be found at https://tax.gov.ua/baneryi/nerezidentam-postachalnikam-elektronnih-poslug/.
