EU4PFM held a workshop for the Ministry of Finance and the State Tax Service on the practical application of the EU VAT Implementing Regulation

As part of its ongoing support to bring Ukraine’s tax system closer to EU standards, the EU4PFM Programme organised a workshop for representatives of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine.

The workshop focused on the Council Implementing Regulation (EU) No 282/2011 of 15 March 2011, which sets out the implementing measures for Directive 2006/112/EC on the common system of value added tax (VAT).

The workshop, led by EU4PFM experts, provided an in-depth analysis of how the Regulation ensures the uniform and consistent application of EU VAT rules across Member States – a key element of the EU single market and the effective functioning of VAT as a consumption tax.

Participants discussed the key objectives and structural logic of the Regulation, including:

ensuring a common interpretation of VAT provisions between EU Member States;

– addressing the impact of digitalisation and the rapid expansion of e-commerce on VAT collection;

– clarifying the concepts of “place of business establishment” and “fixed establishment”;

– defining the rules for determining the place of supply of goods and services, including special cases such as e-services, telecommunication and broadcasting services;

– understanding the concept of a “deemed supplier” for online platforms that facilitate the sale of goods or services;

– and the operation of special schemes (Union OSS, non-Union OSS, Import OSS) — including registration, declaration, and VAT allocation mechanisms between Member States.

Special attention was paid to practical examples and case studies from EU practice illustrating how tax authorities apply these rules in complex cross-border situations.

The discussion also covered the steps Ukraine will need to take to adapt its VAT legislation and IT systems — including integration with the VIES (VAT Information Exchange System) and the establishment of procedures similar to the EU’s special VAT schemes for digital and cross-border trade.

By deepening the understanding of the Council Implementing Regulation (EU) No 282/2011, the workshop contributes to Ukraine’s efforts to harmonise its VAT framework with the EU acquis, strengthen tax administration, and create a transparent and predictable environment for business.