Europe

On 23 October 2026, the Supreme Court upheld a lower court decision recognizing a taxpayer’s cross-border service supply as VAT-exempt under Article 197.1 of the Tax Code. The ruling mandates that the taxpayer correct previously issued tax invoices showing VAT by issuing correction calculations (koryhuvannya) within 30 days of the court decision entering into force,

The STS published a step-by-step guide for individuals and legal entities seeking a certificate of tax residency (Form 611) to claim benefits under double tax treaties. The certificate confirms that the applicant is a tax resident of Ukraine for the relevant period. Applications can be submitted electronically through the Electronic Cabinet or in person at

Published 23 October 2026, this guidance addresses whether a VAT-registered importer can correct a tax invoice after amending a customs declaration (e.g., value, quantity, HS code change). The State Tax Service confirms that corrections are permissible and mandatory: the importer must issue a correction calculation reflecting the revised customs value, which serves as the new