From January to July 2026, foreign companies providing electronic services to Ukrainian users transferred UAH 11.3 billion in VAT to the state budget. This is the so-called «Google tax.»
From January to July 2026, foreign companies providing electronic services to Ukrainian users transferred UAH 11.3 billion in VAT to the state budget. This is the so-called «Google tax.»
This was reported by the State Tax Service of Ukraine.
The amount is UAH 1.5 billion higher than the figure for the same period in 2025. In total, non-residents paid EUR 92.8 million and $149.4 million in seven months.
Among the largest taxpayers are global technology and digital companies Google, Apple, Valve, Meta, Sony, Etsy, and Netflix.
The number of foreign companies paying Ukrainian VAT on digital services, the Tax Service notes, is also expanding. Since the beginning of 2026, 18 more non-residents who sell electronic services to individuals in Ukraine have registered as VAT payers.
As of August 1, 2026, the total number of such payers was 159 companies.
Recall that Ukraine introduced the so-called «Google tax» in 2022. It applies to foreign companies that sell digital services to Ukrainian consumers — in particular, access to online services, content, software, and other electronic products.
The obligation to register as a VAT payer arises for a non-resident if, over the last 12 months, the total amount of transactions for the supply of electronic services in the customs territory of Ukraine exceeded UAH 1 million in equivalent.
