Ukraine Parliament Considers Bill to Amend Taxation Rules on Digital Services

The Ukrainian Parliament (Verkhovna Rada) Oct. 2 accepted for consideration Bill No. 4184, to amend the tax rules on digital services. The bill includes measures to: 1) abolish the repatriation tax on advertisement income; 2) introduce a simplified VAT payment and registration procedure for taxpayers providing e-commerce services; 3) introduce a 20 percent tax on advertisement income earned by nonresidents; 4) determine the list of electronic services; 5) exempt VAT on online educational services; 6) establish rules for determining the place of supply for electronic services; 7) define a simplified VAT registration procedure for nonresident suppliers; 8) determine VAT rules ...