The Ukraine State Tax Service has issued a guidance on changes in the taxation of supplies of electronic services by non-residents and payments to non-residents for production/distribution of advertising in Ukraine from 1 January 2022. The changes were introduced by Law No. 1525-IX of 3 June 2021, which provided new rules for the collection of VAT at the standard rate of 20% on electronic services provided by non-residents. As previously reported, this includes that a non-resident who does not have a permanent establishment in Ukraine and supplies electronic services to individuals, including individual entrepreneurs not registered for VAT (B2C supplies)...