Registration of a non-resident as a VAT payer through the Electronic Cabinet: is it necessary to affix an apostille to the documents submitted?

The Tax Code does not require legalization (apostille) of documents submitted/uploaded in the Electronic Cabinet during the registration of a non-resident as a VAT payer in Ukraine and sent by a non-resident to the tax authorities to confirm the information provided during the registration (including the confirmation letter itself), as well as translation of such documents into Ukrainian with notarization of such translation.

Therefore, there is no need to legalize (apostille) such documents or translate them into Ukrainian with notarization of such translation.

Apostille can only be provided by non-residents with permanent establishments in Ukraine.