More than 8.9 billion UAH of the value-added tax was paid to the state budget in the first half of 2026 by non-resident companies that provide electronic services to individuals in Ukraine and are registered as the VAT payers. This was informed by acting Head of the State Tax Service, Lesya Karnaukh.

“Every day, each of us interacts with global digital platforms countless times. Without leaving home, we buy music, games, films, educational applications. Each such purchase is income to the budget” – she added.

In currency equivalent:

- 82.4 million Euros

- 106.7 million USD.

Compared to the same period last year, revenues increased by 5.9 million Euros and 21 million USD.

“The major taxpayers: Google, Apple, Valve, Meta, Sony, Etsy and Netflix. Circle of the taxpayers of this tax is also expanding. In 2026, 16 more non-residents who supply electronic services to individuals in Ukraine registered as the VAT payers” – emphasized acting Head of the State Tax Service.

In total, as of July 1, 2026, the number of 157 non-resident companies are the VAT payers.

Lesya Karnaukh added that this approach is primarily about fair taxation of the electronic services regardless of where the company is registered. It is about equal rules and competition for all companies.

State Tax Service reminds: non-resident is obliged to register as the VAT payer if during the last 12 months the total amount of supply of electronic services to individuals in the customs territory of Ukraine exceeds equivalent of 1 million UAH.