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Ukraine Amends VAT Registration Regulations for Non-Resident Suppliers of Electronic Services

18 January 2022

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Approved Changes

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Ukraine

The Ukraine Ministry of Finance has issued Order No. 637 of 7 December 2021, which was registered by the Ukraine Ministry of Justice on 23 December 2021. The order amends the regulations of registration for VAT payers (Order No. 1130 of 14 November 2014). The main amendments are for the implementation of new registration requirements for non-resident suppliers of electronic services and advertising from 2022, including a new section that defines the procedures for registration, re-registration, and cancellation of registration of non-residents as VAT payers. The provisions of the new section apply for non-residents without a permanent establishment in Ukraine...