tax and legal alerts, Deloitte in Ukraine


The Ministry of Finance of Ukraine approved the form and procedure for filing a simplified VAT return and published its Draft Order "On Approval of the Procedure for Electronic Identification of Non-Resident Suppliers of Electronic Services" 

Tax Alert

By its Order #555, the Ministry of Finance of Ukraine has approved the final form and procedure for filling in and filing a simplified VAT Return. The Order is supposed to take effect on 01 January 2022, but not before its official publication. The Order is pending publication so far. Please find more details in our recent Tax and Legal Alert.

The Ministry of Finance of Ukraine has also published a Draft Order "On Approval of the Procedure for Electronic Identification of Non-Resident Suppliers of Electronic Services" on the official web-portal of the State Tax Service. It sets out the framework for VAT reporting and compliance electronic portal, through which all communication between non-residents and tax authorities will be done.

In particular, first identification of a non-resident will be made upon registration as a VAT payer in the special electronic cabinet through the Unified State Portal of Electronic Services “Diia Portal” (the Cabinet) by entering the following data: registration in the home country, identification data, data on the representative, e-mail, website and domain name of a non-resident entity.
Within 180 days after registration, the non-resident must file a written or electronic confirmation of the provided information in the form of an official letter.

The Cabinet will allow the taxpayers to perform the following actions for VAT compliance purposes:

  • register online and review all relevant information published by the tax authorities;
  • file VAT returns and submit them to the tax authorities;
  • access requisites of the currency bank account in the Treasury of Ukraine on which VAT liabilities should be paid;
  • review the reporting forms and other supplementary information;
  • submit appeals to tax notifications-decisions issued by the tax authorities;
  • carry on other correspondence with tax authorities.

The Cabinet is also supposed to operate online without specific applications and to interact with other systems used by the tax authorities. It is expected to be both in Ukrainian and English.

Should you have any questions regarding this Tax Alert, please contact our experts at Tax and Legal Department.

Subscribe to our Telegram channel "Deloitte Ukraine Voices" to stay tuned on the latest firsthand news, articles, podcasts, and other materials. Hear the voices of our experts!

Did you find this useful?