Our Services

Consulting on VAT Taxation of Electronically Supplied Services

Deloitte Tax Team provides a wide range of advisory services related to electronic services taxation, including:

• Review the supply chains and services provided by non-residents and advice on the taxation requirements;

• Advice on the particularities of taxation of electronic services in Ukraine, including application of taxation and exemptions, customers validation, determination of the place of supply and other questions related to the taxation of ESS;

• Review contracts for the purposes of electronic services determination;

• Calculate the volume of the electronic services provided, determine whether the threshold for VAT registration is exceeded;

• Draft requests for tax rulings regarding electronic services and their taxation;

• Provide assistance during tax audits, including reviewing/preparing replies to the tax authorities to their requests for information and documents, assist in the course of dispute resolution in case of tax disputes with the tax authorities, and assist during VAT audits conducted by the tax authorities.

Deloitte Ukraine is a part of a global network of member firms and can provide a team to assist with VAT advisory on electronic services supplied outside Ukraine.

Assistance with Ongoing VAT Compliance

Deloitte may assist clients in matters related to filing and submission of VAT returns, as well as communication with the tax authorities.

• Prepare VAT returns based on the information about the volume of provided electronic services prepared by the client;
• Assist in submission of VAT returns approved by the client to the tax authorities through a taxpayer’s portal;
• Monitor any requests received from the tax authorities through a taxpayer’s portal, communicate with the tax authorities through a taxpayer’s portal based on the information/documents received from the client;
• Assist in the course of VAT audits conducted by the tax authorities, including review/prepare replies to the tax authorities to their requests for information and documents, assist in the course of dispute resolution in the event of any tax disputes with the tax authorities, assist in the course of VAT audits conducted by the tax authorities.

Assistance in Obtaining VAT Registration and Access to a Taxpayer’s Portal

This service involves advice on all documents required for the registration of non-resident as a VAT payer and assistance with an actual registration for VAT purposes in Ukraine.

• Prepare an application form for registration as a VAT payer and its submission to the tax authorities;
• Assist in obtaining an access to a taxpayer’s portal;
• On-going advisory on changes and update of requirements for the the information contained in the initial application form.
  

Upon completion of these procedures, the client will have all facilities and tools to submit VAT returns and pay VAT in Ukraine.