The rules of inspections and requirements to the tax notice decision are changed partially. However, the old rules shall be applicable to inspections initiated before 1 January 2021, objections being considered in relation to such inspection reports, tax notice decisions made based on their results, and their administrative appeals...
The changes involve simplifying the mechanism of communication with tax authorities, including the using electronic communications...
Main changes for individual entrepreneurs
If your company is a VAT payer or import goods to Ukraine, it is you whom the new rules on VAT are applicable...
Starting from 23 May 2020, the changes related to certain transactions with investment assets and real estate transactions will be effective.
If you pay or receive dividends, the new dividend taxation rules may be important for you.
If you carry out transactions with non-residents, it is you whom the “principal purpose" test may apply to. The law provides for its application with effect from 23 May 2020.
Real Estate and Construction,
Trade and Commercial,
Transport and Infrastructure
Corporate and M&A,
Telecommunications, Media & Technology
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