Ukraine Parliament Considering Draft Law for VAT on Electronic Services Supplied by Non-Residents

The Ukraine parliament is considering draft Law 4184, which was received on 2 October 2020 and provides new rules for the collection of VAT on electronic services provided by non-residents. This includes that a non-resident who does not have a permanent establishment in Ukraine and supplies electronic services to individuals in Ukraine will be subject to VAT on their supplies and required to register.

The requirements would apply where revenue from the provision of electronic services to i…