Is there a free VAT/GST threshold for foreign digital sellers?

Yes — UAH 1 million prior-year B2C e-services (voluntary below)

Is a local tax representative mandatory?

No for the non-resident e-services path as of 2026-10-29

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Europe · Ukraine

Ukraine: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Non-residents supplying electronic services to Ukrainian individuals must register for VAT if prior-year supplies exceeded UAH 1 million (NBU rate on 1 Jan); file Form 1-ROH by 31 March of the following year. Voluntary registration at least 10 calendar days before the desired quarter. Rate 20%. Simplified VAT return quarterly within 40 calendar days after quarter-end; tax due 30 calendar days after the filing deadline

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Ukraine’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: UAH 1,000,000
UAH 1 million of electronic services to Ukrainian individuals in the prior calendar year (Tax Code excerpt / tax.gov.ua non-resident guide). Voluntary registration available below threshold
Window: any rolling 12 months
Standard rate: 20.0%
VAT 20% on electronic services to individuals with place of supply in Ukraine
Who must register: Non-residents providing electronic services to individuals with place of supply in the customs territory of Ukraine
Evidence of location: Place of supply in Ukraine for electronic services to individuals (Tax Code). Keep Ukrainian billing address, IP, bank card country. Official multi-evidence hierarchy follows Tax Code place-of-supply rules
Invoicing: Charge 20% VAT once registered; simplified tax reporting for non-residents
Filing: Quarterly simplified VAT return within 40 calendar days after quarter-end; pay within 30 calendar days after the filing deadline
Effective: VAT rules for non-resident e-services (from 2022)
Authority: State Tax Service of Ukraine

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: Yes — non-resident e-services providers file Form 1-ROH on the STS path for non-residents. No Ukrainian local representative is required for this registration path on tax.gov.ua English materials
Resident representative / fiscal agent: Not required for the non-resident e-services VAT registration path described on tax.gov.ua English materials
Regime: Ukraine STS non-resident providers of electronic services VAT (Form 1-ROH). Watch the UAH 1 million prior-year threshold (or register voluntarily)

Steps (in order)

Confirm electronic services to Ukrainian individuals and whether the UAH 1m prior-year threshold is met (or register voluntarily)
File Form 1-ROH by 31 March following the year the threshold was exceeded (or ≥10 days before the desired quarter for voluntary registration) — https://tax.gov.ua/en/baner/for-non-residents-providers-of-e-services/
Provide company details and any supporting documents STS requests
Charge 20% VAT; file simplified quarterly return within 40 days after quarter-end; pay within 30 days after that deadline

Documents

Form 1-ROH — Non-resident e-services registration
Company details — As STS checklist requires

Official processing time: STS does not publish an English service-level time for Form 1-ROH on the pages reviewed as of 2026-10-29
Official fees: No STS registration fee summarised on English materials reviewed; adviser fees are commercial
Portal: https://tax.gov.ua/en/baner/for-non-residents-providers-of-e-services/
Local bank account: Not specified as mandatory in official English guidance as of 2026-10-29; remittances follow STS payment instructions
Filing frequency: Simplified quarterly return within 40 days after quarter-end; pay within 30 days after that deadline
Payment currency: UAH
Input VAT recovery: Typically output-focused for non-resident e-services; confirm with STS
Portal language: Ukrainian / English STS non-resident banner pages
Penalties: Ukrainian tax procedure penalties; exact English schedule not summarised as of 2026-10-29. Note wartime / payment-rail constraints may affect practice

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Ukraine — Member firm
Deloitte Ukraine — Member firm
EY Ukraine — Member firm

Official sources

STS — Information note for non-residents providing e-services
STS — Tax Code excerpt on e-services
Electronic Cabinet — simplified VAT reporting help

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: Yes — UAH 1 million prior-year B2C e-services (voluntary below)
Is a local tax representative mandatory?: No for the non-resident e-services path as of 2026-10-29
What rate applies?: 20% VAT
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice