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Significant publicity of this issue occurred among customers of advertising services after Facebook introduced the mandatory payment of 20% VAT from 01.01.2020 by customers of advertising from the Russian Federation. A similar situation already exists in Ukraine. In accordance with paragraph 208.2. Of the Tax Code of Ukraine, the recipient of services supplied by non-residents, the place of supply of which is located in the customs territory of Ukraine, charges the tax at the basic tax rate on the tax base, determined in accordance with Article 190.2 of Article 190.2 of this Code (for services supplied by non-residents in the customs territory of Ukraine , the tax base is the contractual (contractual) value of such services, including taxes and fees, excluding value added tax).

In this case, the tax payer in accordance with Article 201 of this Code shall draw up a tax invoice indicating the amount of tax he has accrued, which is the basis for assigning the tax amounts to the tax credit in the prescribed manner.

Such a tax invoice is subject to mandatory registration in the Unified Register of Tax Invoices.

In particular, the following are ways to avoid VAT overpayments:

Use the billing address of a non-VAT country for advertisers, including Belarus and Kazakhstan. That is, to create a new page for payment for advertising, where the address will be another country.
Pay for advertising services not from a corporate card, but from a personal card of a proxy (director, accountant, etc.).
Just don’t file a tax invoice. Analyzing the register of court decisions, the compilation of tax decisions by the tax authorities is common. In addition, the fact of not registering a tax invoice for these services is possible only in the case of an on-site inspection, and even with very meticulous work of tax specialists. The consequences for such actions are from 10 to 40% of the fine of the unregistered VAT (depending on the period of delay in registration) according to the tax notification-decision, which usually consists of significant violations, and therefore is subject to annulment. Again, the tax notification-decision, for the same actions, after its cancellation

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