Tax rate by region Ukraine

To register as a taxpayer, an application must be submitted digitally through a special portal to the central executive body. Along with the application, an extract from the trade register and a tax certificate from the country of incorporation are required. The application should include registration details in the incorporation country, identification data of the non-resident, representative’s information, email address, reason for registration, information on exceeding the threshold, and the preferred foreign currency (euro or US dollar) for tax payments.

Digital Copies and Access: Subscriptions to digital newspapers, magazines, and books; access to and downloads of photos, graphics, and videos.
Database Access: Use of search engines and directory services online.
Audiovisual Works: Access to digital copies of videos, audio education, games, and TV programs (excluding live broadcasts).
Digital Resources: Access to information, commercial, and entertainment resources on public platforms.
Distance Learning: Online courses that don’t require human participation, including virtual classrooms and automated grading.
Cloud Services: Provision of computing resources, storage, and digital communication systems using cloud technology.
Software: Supply and updates of software, including remote maintenance.
PR and Advertising: Online PR services and advertising space, including banner ads on websites.

Non-residents supplying digital services in Ukraine without VAT registration can face additional VAT liabilities based on the amount of services supplied, and may be required to register as VAT payers. Unregistered non-residents can incur a tax penalty of 30 minimum wages (approximately EUR 6,000 as of 2021). If the VAT registration threshold of UAH 1 million was exceeded in 2021, registration should have been completed by March 31, 2022, with late registration potentially resulting in penalties. Quarterly VAT returns filed late by non-residents are subject to unspecified penalties, and late payment of VAT also incurs penalties. Overall, Ukraine imposes significant penalties for non-resident digital service providers who fail to register for VAT, register late, file returns late, or pay VAT late, including back-taxes, registration requirements, and substantial fines.