Ukraine- VAT On E Services

The Ukrainian government is looking to impose VAT on foreign providers of digital services from the start of 2022. This is a delay from the original 2021 plan. This will include a simplified VAT Registration and the Electronic Services under review are as follows:

• Steaming or download media
• Online gaming
• Databases
• Internet access services
• Cloud-based e-services and storage
• Software licenses
• Electronic information