tax and legal alerts, Deloitte in Ukraine


The President of Ukraine has signed the Law on VAT taxation of services electronically supplied by non-residents to Ukrainian individuals

Tax Alert

On 29 June 2021, the President of Ukraine signed 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. 1525-ІХ (hereinafter, the “Law”).

The Law has been promulgated and enters into force on 02 July 2021, except for certain provisions, which will enter into force on 01 January 2022.

The Law makes amendments to the Tax Code of Ukraine that introduce VAT taxation of services supplied electronically by non-residents to individuals. The non-residents exceeding the registration threshold for 2021 should register for VAT purposes in Ukraine by 31 March 2022 and pay VAT liabilities for the periods starting from 1 January 2022.

Should you have any questions regarding this Tax Alert, please contact the experts of our Tax and Legal department.

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