People that provide electronic services to customers in Ukraine, such as streaming, online magazines, or gaming, must now collect VAT. Nonresident electronic service providers must register for VAT from January 1, 2022. The annual registration criterion is UAH 1 million. Any digital service provider that exceeds that threshold is required to charge VAT on supplies.
The VAT legislation for digital services in Ukraine includes a list of electronic services that are subject to VAT. It is crucial to note, however, that the list is not exhaustive.
Effective date: 1 January 2022