The figure marks a 28% year-on-year increase compared to UAH 3.5 billion collected in the same period last year, Acting Head of Ukraine’s State Tax Service Lesia Karnaukh told NV Business.
“Growth remains positive: up 28% year over year,” she said. “Last year, international companies paid UAH 3.5 billion in tax on electronic services in the first quarter.”
Non-resident companies have already paid a total of EUR 41.7 million ($45.2 million) and $54.2 million in VAT in 2026.
The largest contributors include global technology companies such as Apple, Google, Valve, Meta, Sony, Etsy, and Netflix.
Ukraine remains an attractive market for digital content consumption, with 152 non-resident entities currently registered as VAT payers for electronic services.
The tax applies to foreign companies providing digital services to individuals within Ukraine’s customs territory. These services include online advertising, access to video and audio content, cloud solutions, software, and other digital products.
“This is about fair competition and equal rules for Ukrainian companies and international giants,” Karnaukh said. “It is also a significant additional resource for funding defense, social programs, and economic recovery.”
Non-resident companies are required to register as VAT payers if their total supply of electronic services to individuals in Ukraine exceeds the equivalent of UAH 1 million ($25,000) over the past 12 months, the State Tax Service said.
International providers of electronic services declared more than UAH 12.6 billion ($151.2 million) in tax liabilities in 2024.
Digital platforms such as Uklon, Uber, and Bolt may receive tax agent status in 2025.
Non-resident companies paid EUR 76.5 million ($82.9 million) and $85.7 million in VAT to Ukraine’s budget in the first half of 2025.
Over the first 10 months of 2025, such companies paid a total of EUR 136 million ($147.3 million) and $165.2 million in VAT under the “Google tax.”