In January-July, non-resident companies that provide electronic services to Ukrainian users paid 11.3 billion UAH of “Google tax” to the budget. This is 1.5 billion UAH more than for the same period last year.
Foreign companies transferred 92.8 million euros and 149.4 million US dollars.
Among the largest payers are global digital giants Google, Apple, Valve, Meta, Sony, Etsy and Netflix.
The circle of payers is also expanding. Since the beginning of 2026, 18 more non-residents who supply electronic services to individuals in Ukraine have registered as VAT payers. In total, as of August 1, there are already 159 such payers.
The obligation to register as a VAT payer arises for a non-resident if, during the last 12 months, the total amount of transactions for the supply of electronic services on the customs territory of Ukraine exceeds UAH 1 million in equivalent. (State Tax Service)