Contributed by Dmytro Khutornyy, PKF UKRAINE LLC
| How are VAT returns submitted to the tax authorities? | The VAT submission process in Ukraine is fully electronic. VAT returns (for residents) are filed via the taxpayer's e-cabinet:
https://cabinet.tax.gov.ua/login
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Alternatively, a taxpayer can use accounting software such as:
• M.E.Doc – https://medoc.ua
• Liga:REPORT – https://report.ligazakon.net
• Art-Zvit Pro – https://art-zvit.com.ua
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Non-residents providing B2C electronic services to Ukraine-based customers are required to submit a simplified return in electronic form through a special portal for non-residents (using e-identification):
https://cabinet.tax.gov.ua/non-resident-login
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VAT returns submitted by non-residents can be completed in Ukrainian or English. |
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| Can a business submit paper VAT returns? | No, it is no longer possible to submit paper VAT returns in Ukraine. |
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| Can an agent submit a VAT return on behalf of the business? | Only relevant personnel that have been authorised by the business can access the taxpayer's e-cabinet and submit returns. |
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| How many boxes/data fields are there on the VAT return? | The standard VAT return (for residents) consists of the |
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Web page updated on 24 Aug 2024 15:48