The VAT payer independently calculates and pays VAT when receiving services from a non-resident with a place of delivery in the territory of Ukraine.
Non-payer-resident tax liabilities are calculated based on the contract value of such services (Sec. 190.2 of the Tax Code). The tax base may also include taxes and fees paid by a non-resident in their home country in connection with the provision of services to a non-resident resident. Provided that the non-resident includes them in the contract value.
Tax obligations upon receipt by a non-VAT payer of services from a non-resident will arise on the same date as for the VAT payer:
(1) either on the date of the debiting of funds in favor of the non-resident in payment for services;
(2) or on the date of issue of the document confirming the fact of rendering of services.
Depending on which of the above events has taken place (paragraph 187.8 of the CCU). On that date, the contract value (tax base) is translated into UAH at the NBU rate. And then VAT is charged on top of the tax base listed in UAH.
How does a VAT payer calculate and pay VAT? To do this, the special payer must submit a Special Calculation (clause 208.4 of the Tax Code), the form of which was approved by the order of the Ministry of Finance dated January 28, 2016 No. 21 (as of March 23, 2017, No. 276). The non-payer submits the Calculation to the fiscal authorities without VAT declaration.
And note: the calculation must be submitted electronically – VAT tax reporting (including the calculation) is submitted in electronic form, subject to the condition of registration of electronic signatures of reporting entities in the manner specified by law.
Such calculation shall be submitted for the reporting (tax) period (calendar month) in which the first event of the transaction occurred.
The calculation must be submitted within the period provided for the monthly VAT period, and the VAT obligations accrued therein must be paid within 10 calendar days after the deadline for its submission (ZIR 101.19). That is, the calculation is submitted in “declaration” terms, because it essentially replaces the declaration.
Therefore, it is necessary to make and submit the Calculation within 20 calendar days, which comes after the last calendar day of the reporting (tax) month, in which there were transactions for the supply of services to non-residents. And the VAT amounts indicated in such Calculation are payable within 10 calendar days, which come after the last day of the specified 20-day period.
The rule of postponement (according to clause 49.20 of the CCU) for the Calculation also works.
Where to pay VAT? According to the explanations in category 101.17 of the Tax Code, the payment of tax liabilities by a non-payer of VAT accrued upon receipt of non-resident services shall be made to a budget account with the budget classification code 14060100 “Value added tax on works (services) imported into the territory of Ukraine”.
The tax is paid directly into the budget from the entity’s current account.
As for the account with budget classification code 14060400 “Value added tax on imported works (services) on the territory of Ukraine”, then this account is directed solely to the VAT on the value of services received by persons, not registered VAT payers, from non-residents in the customs territory of Ukraine by acts of inspections.