Inna Taptunova

According to the UN, more than 6.5 million Ukrainians became refugees and temporarily left Ukraine.

November 2021 saw Ukrainian Parliament approve a bill introducing another set of amendments to the Tax Code of Ukraine, taking effect from 1 January 2022.

Under the general rule, the supply of goods/services in the territory of Ukraine shall be subject to VAT. And the tax code of Ukraine provides for quite a broad definition of what shall be recognised as the “supply of services”, i.e. any transaction that is different to the “supply of goods”.