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Tax & Legal Alerts

2021

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It's time to disclose the ultimate beneficial owners

Tax & Legal  Alert

On 11 July 2021, Order of the Ministry of Finance of Ukraine dated 19 March 2021, No. 163 “On approval of the Regulations on the form and substance of ownership structure” (“Order”) will enter into force.

15 June 2021

Draft law on VAT taxation of services electronically supplied by non-residents to Ukrainian individuals is adopted and being prepared for the signature of the President of Ukraine

Tax Alert

On 03 June 2021, the Ukrainian Parliament adopted a draft law “On Amending the Tax Code of Ukraine on the Abolition of Taxation of Income Received by Non-Residents in the Form of Payment for Production and / or Distribution of Advertisements and the Improvement of Value-Added Taxation of Transactions involving the Supply of Electronic Services by Non-Residents to Individuals”, No. 4184 dated 02 October 2020 (hereinafter, the “Draft Law”).

04 June 2021

Draft law on the «Diia City», а special regime for IT companies in Ukraine, was adopted in the first reading

Tax & Regulatory Alert

On 15 April 2021, the Ukrainian Parliament adopted in the first reading a draft law “On the Stimulation of Digital Economy Development in Ukraine”, No. 4303 dated 02 November 2020 (hereinafter, “Draft Law 4303”). In addition to the mentioned act, on 14 April 2021, the Ukrainian Parliament also registered the accompanying draft law “On Amendments to the Tax Code of Ukraine regarding the Stimulation of Digital Economy Development in Ukraine”, No. 5376 (hereinafter, “Draft Law 5376”).

22 April 2021

Mandatory Registration of Non-residents with Ukrainian Tax Authorities

The BEPS legislation passes in Ukraine in 2020 mandates that non-residents that operate in Ukraine through representative offices or permanent establishments must register with the tax authorities before 31 March 2021. This tax registration will be different from the registration of a representative office/permanent establishment.

1 March 2021

CMU begins lifting the moratorium on tax audits

On 9 February 2021, the Resolution of the Cabinet of Ministers (hereinafter – “CMU”) “On reducing the term of restrictions relating to the moratorium on certain types of audits” came into force.

23 February 2021

Draft law on VAT taxation of services electronically supplied by non-residents to Ukrainian individuals was adopted in the first reading

On 17 February 2021, the Ukrainian Parliament adopted in the first reading a draft law “On Amending the Tax Code of Ukraine on the Abolition of Taxation of Income Received by Non-Residents in the Form of Payment for Production and / or Distribution of Advertisements and the Improvement of Value-Added Taxation of Transactions involving the Supply of Electronic Services by Non-Residents to Individuals” No. 4184 dated 02 October 2020 (hereinafter, the “Draft Law”).

19 February 2021

Important changes in tax and legal legislation coming into effect in 2021

We have prepared this alert to give an overview of key changes in tax and legal legislation that take effect in 2021. Our review is arranged into the following main topic areas: Corporate Taxation, Transfer Pricing, International Taxation, Individual Taxation, Other changes.

18 January 2021

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