Non-resident companies that provide electronic services to Ukrainian users paid 11.3 billion UAH of the “Google Tax” to the budget in the first seven months of 2026. This is 1.5 billion UAH more than in the same period last year.

Foreign companies transferred 92.8 million EUR and 149.4 million USD.

Among the largest payers are global digital giants Google, Apple, Valve, Meta, Sony, Etsy and Netflix.

Circle of payers is also expanding. Since the beginning of 2026, 18 more non-residents who provide electronic services to individuals in Ukraine have registered as the VAT payers. In total, as of August 1, there are already 159 such payers.

Obligation to register as the VAT payer arises for non-resident if, over the past 12 months, the total amount of transactions for provision of electronic services in the customs territory of Ukraine exceeds 1 million UAH in the equivalent.