Ukraine's tax authorities have issued guidance clarifying that SaaS, software licences, and digital content are treated as services for VAT purposes. Non‑resident providers and marketplaces must register for VAT in Ukraine from 1 January 2022, with a UAH 1 million threshold, and file simplified quarterly returns within 40 days of each quarter. The standard VAT rate is 20%, and VAT due can be paid in USD or Euro if opted at registration.
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UNN · 4 days ago
Ukraine’s parliament has exempted the supply of ground‑based unmanned ground vehicles (UGVs) to the Defense Forces from VAT. The exemption, enacted via Bill No. 15259, aims to accelerate delivery of logistics and medical evacuation equipment. The law takes effect from 28 May 2026.
Logos-Pres · 13 days ago
The EU has tied part of a €90 billion loan to Ukraine to VAT reforms, demanding the country adopt a 20 % VAT on foreign parcels and a 20 % rate for simplified‑taxation companies with annual revenue above 4 million hryvnias. The loan will be disbursed in tranches in June, September and at year‑end, contingent on the reforms being finalized.
VatCalc · 14 days ago
Ukraine will abolish its VAT exemption for imported parcels under €150 from 2027, requiring marketplaces to collect 20% VAT at point of sale. Citizen‑to‑citizen parcels under €45 will remain exempt if free and not for resale. The reform, based on draft laws 15112‑D and 12360, is expected to raise about UAH 10 billion annually.
UNN · 2 months ago
Ukraine’s Cabinet approved a package of tax bills that introduce a 5% personal income tax for digital‑platform users, VAT on international shipments over €150, and extend the military tax for three years after martial law ends. The measures also implement DAC7 information exchange and aim to align Ukrainian law with EU and OECD norms.
Dev.ua · 2 months ago
Ukraine’s Cabinet of Ministers will submit three separate tax bills to the Verkhovna Rada in early April 2026, including a new tax on the OLX platform, a 5% increase in the military levy, and the abolition of parcel benefits. No bill to introduce VAT for individual entrepreneurs will be presented, as the government seeks to have the IMF remove that requirement. The parliament previously failed to adopt the OLX tax on 10 March 2026.
UNN · 2 months ago
Ukraine’s Ministry of Finance unveiled a draft law that will overhaul VAT rules for individual entrepreneurs, digital platforms, and parcel deliveries. Key changes include a new 4 million UAH threshold for mandatory VAT registration effective 1 Jan 2027, a 5 % tax on digital platform income with specific caps, revised military tax rates, and new VAT rules for distance‑sale parcels with exemptions up to 45 EUR.
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Key Takeaways
They must register by 1 January 2022, and if they exceeded the UAH 1,000,000 threshold in 2021, they must be registered by 31 March 2022.
The threshold is UAH 1,000,000, approximately €35,000.
They must file simplified quarterly VAT returns within 40 days of the quarter's end, and no VAT invoices are required.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 1 June 2026. It relates to VAT developments in Ukraine. The original source is VatCalc.
