Ukraine - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT registration guides / Ukraine - VAT registration guide

Ukraine - VAT registration guide

Contributed by Dmytro Khutornyy, PKF UKRAINE LLC

VAT registration threshold – local establishment	UAH 1 million in a 12-month period

VAT registration threshold – no local establishment	UAH 1 million in the previous calendar year from supplies of B2C electronic services to Ukraine-based customers

Voluntary VAT registration	Tax residents of Ukraine and non-resident B2C electronic services providers operating below the registration threshold of UAH 1 million may apply voluntarily for VAT registration in Ukraine. �� There are no specific requirements for voluntary VAT registration in Ukraine. An application may be submitted simultaneously with the application for the state registration of a new legal entity or as a part of the statement for state registration of changes to information about an existing entity.

How to register for VAT	The VAT registration application process in Ukraine is similar for both mandatory and voluntary VAT registration. There are some differences for non-resident providers of B2C electronic services. �� Resident businesses In order to register as a VAT payer in Ukraine, a resident