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Ukrainian parliament returns VAT on IT services

I would like to draw the attention of the Ukrainian part of the Habr audience to a change in legislation that has a direct impact on the IT business. Yesterday, May 18, the Parliament of Ukraine voted in the second reading in the amount of 226 (barely more than the required minimum !; 30 people were not enough for evil irony) of deputies to the Law “On Amendments to the Tax Code of Ukraine” (corresponding bill No. 8321). Although the law itself, in general, is devoted to the approval of duties on crops, there are very interesting clarifications in it. Now, the list of services that are subject to value added tax (VAT) includes information services, in addition to "... consulting, engineering, engineering, legal (including lawyer), accounting, auditing, actuarial and other similar consulting services character. " In the explanatory note to the document, the idea is presented in more volume - " ... ... to prevent unreasonable losses of tax revenues are also planned by imposing VAT on services included in port fees, software development, delivery and testing software, data processing and providing advice on informatization; the provision of information and other services in the field of informatization, including using computer systems. "

In accordance with the Tax Code, introduced on January 1, 2011, this list of services was exempted from VAT payments.

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Source: https://habr.com/ru/post/119626/


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