In 2024, international non-resident companies that are payers of the so-called «Google tax» declared over UAH 12.6 billion in tax liabilities, which is almost 40%, or UAH 5 billion more than in 2023.
In 2024, international non-resident companies that are payers of the so-called «Google tax» declared over UAH 12.6 billion in tax liabilities, which is almost 40%, or UAH 5 billion more than in 2023.
As noted by the State Tax Service, 125 taxpayers submitted relevant reports.
Compared to 2023, the number of registered payers of this tax has also increased significantly — it increased by 28 people.
Among the companies that paid the largest amounts of tax are Upwork, Netflix, Apple, Facebook, Instagram, Valve, Etsy, Google, Playstation, Amazon, and Bolt. Collectively, the listed companies paid over UAH 10.2 billion in VAT, which is the lion’s share of the total amount of revenue from this tax.
We would like to add that as of February 1, 2025, there were 131 registered VAT payers in Ukraine among non-residents who provide electronic services to individuals.
The State Tax Service reminds that the obligation to register arises if the total amount of supplies during the last 12 months exceeds UAH 1 million.
As dev.ua reported, according to the results of the third quarter of 2024, payers of the so-called «Google tax» declared over UAH 3.1 billion in tax liabilities, which is 7% more than in the previous quarter.
In November, it became known that OpenAI began notifying paid subscription users in Ukraine that from January 1, 2025, they would begin paying 20% value-added tax in accordance with Law No. 1525-IX, also known as the «Google tax.»
