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Ukraine VAT on foreign e-services proposal

  • Jan 30, 2020 | Richard Asquith

Ukraine has proposed obliging non-resident providers of electronic services to consumers to charge and collect Value Added Tax. Digital or electronic services includes: streaming or downloads of videos and music; online gaming; e-books; e-learning; dating websites; SaaS offerings; web services; and apps.

Ukrainian VAT is currently 20%. The draft law was submitted on 19th December 2019 by the chairman of the Parliamentary Committee on Finance, Taxes and Customs Policy.

Russia, the European Union and many countries around the world already subject non-resident e-services to VAT. See Avalara’s global e-services VAT summary.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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