Consulting on VAT Taxation of Electronically Supplied Services

Our Services

VAT consulting services are intended to help non-residents with tax treatment of services electronically supplied to Ukrainian individuals and communication with the tax authorities on this matter.

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.