ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

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.

4. This order becomes effective since January 1, 2022, but not earlier than day of its official publication.

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.

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