{"id":3427,"date":"2022-02-02T00:00:00","date_gmt":"2022-02-02T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ukr\/blog\/2022\/02\/02\/registering-as-a-vat-payer-in-ukraine-for-non-resident-companies\/"},"modified":"2022-02-02T00:00:00","modified_gmt":"2022-02-02T00:00:00","slug":"registering-as-a-vat-payer-in-ukraine-for-non-resident-companies","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ukr\/news\/registering-as-a-vat-payer-in-ukraine-for-non-resident-companies\/","title":{"rendered":"Registering as a VAT payer in Ukraine for non-resident companies"},"content":{"rendered":"
\n

Ukraine has introduced a requirement for non-resident companies to register as VAT payers since January 1st<\/sup>, 2022. This requirement concerns companies that provide digital services, it is the so called \u201cGoogle Tax\u201d law.<\/p>\n

\u00a0<\/p>\n

Foreign companies must register as VAT payers in Ukraine if all of the following conditions are fulfilled:<\/p>\n

– \u00a0 \u00a0 \u00a0 The foreign company (non-resident) does not have a permanent establishment in Ukraine;<\/p>\n

– \u00a0 \u00a0 \u00a0 The foreign company (non-resident) supplies digital services to individuals (citizens) or private entrepreneurs (not VAT payers) within the territory of Ukraine;<\/p>\n

– \u00a0 \u00a0 \u00a0 The sum of all the supplies for the year 2021 exceeds UAH 1 000 000 (one million).<\/p>\n

\u00a0<\/p>\n

Digital services mean services that are provided through the Internet. The Tax Code mentions for example provision of cloud services, software and updates supply, advertising services, access to the use of search engines, and electronic entertainment resources as examples.<\/p>\n

\u00a0<\/p>\n

The registration process itself happens mostly on-line, but not entirely. The Ukrainian tax authorities have created an electronic cabinet which allows the applicant to provide relevant information for the registration online. However, this information must be later confirmed by sending paper copies to the authority. These documents include a registration form and the registering non-resident entity\u00b4s extract from the company register in their home country.<\/p>\n

\u00a0<\/p>\n

After the registration, it is necessary to do VAT accounting in Ukraine. The non-resident needs to submit a simplified VAT return, which is submitted electronically within 40 days after the end of each quarter. There is an opportunity to pay the resulting taxes in Ukraine in EUR or USD.<\/p>\n

\u00a0<\/p>\n

Some electronic services are exempt from VAT, these include for example:<\/p>\n

– \u00a0 \u00a0 \u00a0 Supply of goods and services that are ordered through the Internet but delivered without using the Internet;<\/p>\n

– \u00a0 \u00a0 \u00a0 Supply of non-digital goods and services which may include digital services in some degree, if the cost of the digital part of services is included in the goods or services\u00b4 total cost<\/p>\n

– \u00a0 \u00a0 \u00a0 Provision of remote learning services, where Internet is the only means of communication in providing the services<\/p>\n

\u00a0<\/p>\n

Currently non-compliance with the registration requirement entails a fine of UAH 195 000.<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Ukraine has introduced a requirement for non-resident companies to register as VAT payers since January 1st, 2022. This requirement concerns companies that provide digital services, it is the so called \u201cGoogle Tax\u201d law. \u00a0 Foreign companies must register as VAT payers in Ukraine if all of the following conditions are fulfilled: – \u00a0 \u00a0 \u00a0 […]<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[121],"class_list":["post-3427","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nRegistering as a VAT payer in Ukraine for non-resident companies | Leinonen Ukraine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ukr\/news\/registering-as-a-vat-payer-in-ukraine-for-non-resident-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registering as a VAT payer in Ukraine for non-resident companies | Leinonen Ukraine\" \/>\n<meta property=\"og:description\" content=\"Ukraine has introduced a requirement for non-resident companies to register as VAT payers since January 1st, 2022. 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