- In 2024, international non-resident companies providing electronic services to individuals in Ukraine declared over 12.6 billion hryvnias in VAT.
- This is equivalent to 130.6 million euros or 151.2 million US dollars.
- 125 payers, participants in the so-called “Google tax” system, submitted reports.
- Compared to 2023, the number of registered payers increased by 28, and the amount of tax liabilities increased by almost 5 billion hryvnias.
- In 2023, 97 payers declared 8 billion hryvnias in tax liabilities.
- Among the companies that paid the largest amounts of tax are the owners of popular online resources: upwork.com, netflix.com, apple.com, facebook.com, instagram.com, valvesoftware.com, etsy.com, google.com, playstation.com, aws.amazon.com, bolt.eu.
- They collectively declared and paid over 10.2 billion hryvnias in VAT.
- As of February 1, 2025, 131 VAT payers among non-resident individuals providing electronic services to individuals are registered in Ukraine.
- According to Article 208-1 of the Tax Code, since January 1, 2022, non-resident companies supplying electronic services to Ukrainian individuals are required to register as VAT payers and pay 20% VAT on the supply of such services.
- The obligation to register arises if the total amount of supply exceeds 1 million hryvnias over the past 12 months.
- The introduction of this tax contributes to budget replenishment and creates a level playing field for Ukrainian and international companies operating in the digital services sector.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
