Declaration of non-residents who provide electronic services to individuals in the customs territory of Ukraine

According to results of the simplified value added tax declarations submitted for the third quarter of 2022 by non-residents who provide electronic services to individuals in the customs territory of Ukraine, almost 40 million USD or 1.5 billion UAH were declared. The biggest amounts were declared by play.google.com, apple.com, google.com, facebook.com, Instagram.com and valvesoftware.com.

International companies paid value added tax for provision of electronic services to individuals in the customs territory of Ukraine to the state budget of Ukraine in the amount of 4.2 billion UAH in 2022.