Ukraine Value Added Tax (VAT) | Frequently asked questions

Please note: this article has been prepared for informational purposes only. It is not intended to provide, and should not be relied on as tax advice. For any questions you should consult your own tax and/or legal advisors.

If your business is located in Ukraine, learn how HubSpot handles VAT and how you can update HubSpot with your VAT-related information.

Value Added Tax (VAT) is generally due when goods and/or services are sold and supplied. VAT applies to most goods and services that are bought and sold for use or consumption in Ukraine. Generally, VAT is invoiced by the supplier of goods or services, then collected from the customer. The supplier then reports and remits the collected VAT to the tax authorities.

Below are frequently asked questions related to VAT for customers in Ukraine. 

Why am I being charged VAT?

HubSpot is registered for VAT in Ukraine as it supplies electronic services to customers. HubSpot is therefore required to charge and collect VAT at the prevailing rate to all customers who are not registered for VAT. 

How does HubSpot determine which customers Ukrainian VAT applies to?

If your primary shipping address is in Ukraine, and you are not VAT registered, then you will be charged Ukrainian VAT. Learn how to check what your primary company address is set to in HubSpot.

Which HubSpot services are liable for VAT? 

All HubSpot’s services are considered liable to VAT.

How do I prove that I am a VAT-registered business customer? 

All businesses that are registered for VAT purposes must add their VAT number to their HubSpot billing account. Only users with Account Access permissions can add VAT information to their HubSpot account. To update your VAT information:

• In your HubSpot account, click your account name in the top right corner, then click Account & Billing.
• In the Company Info tab, update your VAT number.

For customers who provide proof they are a VAT registered business, HubSpot will not add a VAT charge to your invoice.

Please note: you may be required to self-account for VAT through the reverse charge mechanism.

I am VAT registered in Ukraine, will I still be charged VAT?

If you have added your valid VAT number to your HubSpot account, your company will not be charged VAT. You may be required to self-account for VAT on the reverse charge basis.

Are there any exemptions under which VAT may not be charged?

If your company is exempt from being charged VAT, you will need to send HubSpot a valid exemption certificate and ensure that your company meets all the exemption criteria. Exemption certificates should be sent to billing@hubspot.com for processing.