Ministry of Justice of Ukraine
December 23, 2021
of December 7, 2021 No. 636
About approval of the Procedure for electronic identification of nonresident persons who provide electronic services
According to the paragraph to the fifteenth Item 208-1.2 of Article 208-1 of the Section V of the Tax code of Ukraine, to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:
1. Approve the Procedure for electronic identification of nonresident persons who provide electronic services which is applied.
2. To provide to the State Tax Service of Ukraine till January 1, 2022 functioning of the special portal decision for nonresident users who provide electronic services, by electronic identification.
3. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:
submission of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
5. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and on the Chairman of the State Tax Administration of Ukraine.
It is approved:
Acting as Chairman of the State Tax Administration of Ukraine
First Deputy Minister of digital transformation of Ukraine
Approved by the Order of the Ministry of Finance of Ukraine of December 7, 2021, No. 636
1. This Procedure is developed for the purpose of realization by nonresident persons who have no permanent mission and deliver on customs area of Ukraine to physical persons, including the physical persons entrepreneurs who are not registered by taxpayers on value added, electronic services including by provision of access to electronic services via the electronic interface, provision of the technical, organizational, information and other capabilities performed with use of information technologies and systems for establishment of contacts and the conclusion of transactions between sellers and buyers, and/or deliver such electronic services in intermediary agreements on its own behalf, but at the request of the supplier of electronic services (further - nonresident persons), and monitoring bodies of the rights and obligations determined by the Tax code of Ukraine (further - the Code), other laws, control for which observance is imposed on monitoring bodies.
2. This Procedure determines the general principles of functioning of the special portal decision for users of nonresident persons who deliver electronic services, procedures of their electronic identification, interaction of nonresident users which provide electronic services, and monitoring bodies through the special portal decision for nonresident users who deliver electronic services.
3. In this Procedure terms are used in such values:
the e-mail address of nonresident person - the address of nonresident person which was specified to them in case of registration as the taxpayer value added (further - the taxpayer) according to Article 208-1 of the Section V of the Code and which is used by the nonresident user for correspondence with monitoring bodies;
the special portal decision for nonresident users who provide electronic services (further - electronic office of nonresident person of the supplier of electronic services) - the information and telecommunication system providing electronic form of interaction of nonresident person with monitoring body by electronic identification concerning realization of the rights and obligations determined by the Code, other laws, control of which observance is imposed on monitoring bodies, and the regulatory legal acts adopted on the basis and in pursuance of the Code and other laws, control of which observance is imposed on monitoring bodies.
Other terms are used in the values determined by the Code, the laws of Ukraine "About electronic confidential services", "About electronic documents and electronic document management", "About information security in information and telecommunication systems".
1. Electronic identification of nonresident person is performed for the first time during registration of such nonresident person as the taxpayer on value added according to Item 208-1.2 of Article 208-1 of the Section V of the Code in electronic form through electronic office of nonresident person which provides electronic services, including through the Single state web portal of electronic services "Portal Deystviye", with use of domain name of nonresident person and/or at the request of nonresident person, with use of other permitted technologies of identification of the taxpayer determined for the purposes of the Code.
2. For passing of electronic identification of nonresident person and his representative sets of the identification data specified in the statement for registration as the taxpayer submitted such nonresident person according to Item 208-1.2 of Article 208-1 of the Section V of the Code are used.
3. When passing electronic identification information on registration of nonresident person in the country of the nonresident, identification data of nonresident person which is subject to electronic identification, the this about his representative, e-mail address, the website and domain name of nonresident person is used.
4. Nonresident person is responsible for reliability and completeness of the data specified by nonresident person during the first electronic identification.
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