December 2021 – Ukraine has introduced special VAT taxation rules for electronic services.

Starting from 1 January 2022, non-Ukrainian residents providing e-services to individuals in Ukraine will have to register as VAT payers in Ukraine and charge 20% VAT on their local supplies of e-services.

Please refer to the infographics below with the legislative novelties based on the provisions of the new law and new rules to come in place.

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