VAT legislation in Ukraine

Updated 7 months ago | 5 min read
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Following changes to the Tax Code of Ukraine, we may be required to charge you 20% VAT on top of our commission. Your VAT obligations depend on whether you're a private individual, a legal entity, or an individual entrepreneur registered for VAT purposes. You’ll need to indicate which you are so we know whether to charge or not.

In this article

Contents

  1. What VAT charges apply to you
  2. Providing us with your VAT info
  3. FAQ

What VAT charges apply to you

Here's a breakdown of the applicable charges:

Who will be charged 20% VAT:

  • Partners who are private individuals 
  • Partners who are legal entities or individual entrepreneurs registered for VAT purposes, but don't provide us with the required info
  • Partners who are individual entrepreneurs not registered for VAT purposes

 Who won’t be charged 20% VAT:

  • Partners who are legal entities and provide us with the required info
  • Partners who are individual entrepreneurs registered for VAT purposes and provide us with the required info

Providing us with your VAT info

You can update your VAT info on the Extranet and indicate whether you're a private individual, legal entity, or an individual entrepreneur registered for VAT purposes.

If you're a legal entity, provide us with the code you received from the United State Register of Legal Entities, Individual Entrepreneurs, and Public Organizations of Ukraine (USR). If you're an individual entrepreneur registered for VAT purposes, add your VAT registration number.

Here’s how to update this info on the Extranet:

  1. Log in to the Extranet
  2. Click “Finance” and select either VAT details or Finance Settings
  3. State whether you’re a “Private Individual,” “Legal Entity,” or an “Individual Entrepreneur registered for VAT purposes,” then fill out the fields with the required info
  4. Click “Save” to finalize

Update your VAT information

FAQ

  • You might start receiving invoices where we'll charge 20% VAT on top of our commission. You’ll have to pay the total amount stated on the invoice.

  • To determine your VAT obligations, you’ll need to let us know up front whether you're a private individual, legal entity, or an individual entrepreneur registered for VAT purposes, and also provide us with the required info. For more details about this, click here.

  • We'll start charging 20% VAT in Ukraine in our invoices in March 2022.

  • Make sure the info you provided on the Extranet is correct. If we've mistakenly charged you for VAT, ask us to credit the incorrect invoice and issue you another invoice without VAT.

  • Following recent amendments to the Tax Code of Ukraine, we have to charge certain partners 20% VAT starting March 2022. We'll collect this from you and remit it to the Ukrainian tax authority. Booking.com BV's VAT registration is separate because Booking.com BV is a Dutch established and incorporated company, thus only obligated to pay income tax in the Netherlands.

  • Legal entities in Ukraine have a unique identification number issued by the USR upon registration. You can verify a code using this link.

  • We'll issue you an invoice with 20% VAT on top of our commission fee. You’ll have to pay the total amount stated on the invoice.

  • We need the following info to charge you the correct VAT:

    • On the Extranet, indicate whether you're a private individual, legal entity, or a VAT-registered individual entrepreneur
    • If you're a legal entity, provide us with the code you received from the USR
    • If you're an individual entrepreneur registered for VAT purposes, add your VAT registration number.

  • Only partners with billing addresses in Ukraine will be charged VAT, if applicable.

  • You can find the relevant legislation and more info here.

  • You can see our Ukrainian VAT identification number in our invoices to you.

  • We recommend contacting your local tax advisor or accountant for any questions about VAT, such as if it will cost you extra.

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