December 2021 – Ukraine has introduced special VAT taxation rules for electronic services.
Starting from 1 January 2022, non-Ukrainian residents providing e-services to individuals in Ukraine will have to register as VAT payers in Ukraine and charge 20% VAT on their local supplies of e-services.
Please refer to the infographics below with the legislative novelties based on the provisions of the new law and new rules to come in place.
| Download infographics in English: | Download infographics in Ukrainian: |
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For more information, please contact:
- Illya Sverdlov, Partner and Head of Tax, at , or
- Maryna Shulyk, Senior Associate, at .
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