In January-September, foreign companies providing electronic services to Ukrainian consumers transferred UAH 10.6 billion in VAT to the budget. The Tax Service notes an increase in payers and liabilities compared to the same period last year.
In January-September, foreign companies providing electronic services to Ukrainian consumers transferred UAH 10.6 billion in VAT to the budget. The Tax Service notes an increase in payers and liabilities compared to the same period last year.
According to data from the acting head of the State Tax Service Lesya Karnaukh, published on Telegram, the number of registered non-resident taxpayers increased by 13, and the amount of tax liabilities by UAH 2.5 billion. The largest taxpayers this year include Apple, Google, Valve, Meta, Sony, Etsy, Netflix, Wargaming, Bolt, OpenAI, eBay and other global services. The tax service emphasizes: the idea of the regime is simple — the same rules for Ukrainian business and international players to avoid distortions of competition and more stably fill the budget.
According to the State Tax Service, as of January 1, 2022, 141 VAT payers have been registered in Ukraine among non-residents who sell electronic services to individuals on the customs territory of Ukraine. The format of B2C transactions includes, in particular, access to digital content, software, cloud services, advertising, subscriptions in marketplaces and streaming. The department emphasizes that transparent tax rules change the payment culture, strengthen trust and reduce incentives for «gray» monetization schemes.
The figures for the first nine months of 2025 show a steady trend: large technology platforms are moving to a planned declaration regime, while new payers are emerging from the shadows. For consumers, this means more predictable terms of service use, and for the budget, regular revenues even in a wartime economy.
This is a VAT on electronic services of non-residents for individuals, introduced in 2022. The obligation to register arises if the volume of supply exceeds UAH 1 million during the last 12 months. The mechanism is designed to level the playing field for Ukrainian companies and international platforms operating remotely in our market, and to ensure fair competition and stable budget revenues.
Previously, dev.ua wrote about how, starting in 2026, platforms such as Uklon, Uber, Bolt, Glovo, OLX, and Prom.ua will be able to withhold taxes from the income of their users (drivers, couriers, and private sellers, etc.). The rate is 10% (5% personal income tax + 5% military levy), and small one-time sales up to an annual limit will be exempt. The 2026 state budget already includes an expected revenue of UAH 14 billion from the new model.
