Ukraine VAT Question

[BTWs]

Hello!

I have a question about the article: Frequently asked questions about Ukraine VAT (Last Updated: January 10, 2023).

“Zoom is registered for VAT in Ukraine as a non-resident supplier of electronically supplied services. Zoom’s VAT registration number will be shown on the invoice it issues to you.”

“<…> if you are a legal entity that is not registered for VAT, you may still be treated as a business customer and such, Zoom is not required to charge VAT on supplies made to you. If this applies to you, please contact Billing and provide your state registration number “EDRPOU” to update your tax-exempt status. As a business customer, you will still be required to self-assess the VAT due under the “reverse-charge” mechanism.”

”If you have provided a valid VAT registration number to Zoom or where you have confirmed your legal entity status with Zoom’s Billing team, no VAT will be charged on the supplies made to you. However, you may be required to report the purchase and self-assess for the VAT due under the “reverse charge” mechanism in your VAT return or, if you are not registered for VAT, by submission of the “Calculation of tax liabilities, assessed by non-VAT registered recipient of services provided by non-residents on the customs territory of Ukraine, including by their non-VAT-registered permanent establishments”. For more details on compliance please refer to the respective by-law.”

The aforementioned “Calculation…” states that “Calculation of tax liabilities, assessed by non-VAT registered recipient of services provided by non-residents on the customs territory of Ukraine, including by their non-VAT-registered permanent establishments”, is filled out by non-VAT-registered persons, which in accordance with Clause 180.2 of Article 180 of Chapter V of the Tax Code of Ukraine, are responsible for calculating and paying tax to the budget when receiving services provided by non-VAT-registered non-residents, including their permanent representative offices, on the customs territory of Ukraine.

So if Zoom Video Communications, Inc. (611648780) is registered for VAT in Ukraine as a non-resident then a non-VAT-registered Ukrainian resident legal entity is not required to fill out and submit the “Calculation…”. Right?

[S_K]

Hello,

I'm unable to offer tax advice. I recommend contacting our Billing support team here for assistance with this as they will need to access your account to investigate.

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