From January 1, 2022 non-residents that provide e-services to Ukrainian individuals and non-VAT private entrepreneurs will be subject to Ukrainian 20% VAT. This rule will apply only if the annual amount of such services exceed 1 million HRN (approximately EUR 315K). If non-resident meet this criterion it shall obtain the Ukrainian VAT number* — for this reason may be used special Tax service web-portal https://tax.gov.ua/baneryi/nerezidentam-postachalnikam-elektronnih-poslug/
*Non-residents that met this criterion at January 1, 2022 shall obtain the Ukrainian VAT by March 1, 2022.
Please be advised, that Tax Service issued information letters No. 26 and n 27 in which are clarified several important VAT-issues, such as scope of e-services, registration and payment features. You may find it enclosed.
If you need to determinate whether you need to obtain the VAT-number in Ukraine and / or a qualified support of the VAT-registration please contact our team: