From a turnover of one million Ukrainian hryvnia (approx. 30’000 euros) in 2021, foreign entrepreneurs providing electronic services to consumers in Ukraine are expected to have to register and pay tax at a rate of currently 20 per cent by 31 March 2022.
The electronic services provided for in the draft law so far include the provision of texts, images, e-books, magazines, audiovisual works, videos and games, access to information and to economic and other resources, the provision of cloud technology for storing data, the provision of software and updates, and advertising services on the internet.
In case of any questions and for further information please contact Inna Andrushchenko, inna.andrushchenko@pwc.com or Yuliya Shyshko, yuliya.shyshko@pwc.com.
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Michaela Merz 