Ukraine VAT Guide for 2026: Rates, Registration & Filing
Ukraine's standard VAT is 20%, with reduced 14% and 7% bands. Covers registration, the rules for foreign digital services, and filing requirements.
Last updated
Key Takeaways
Ukraine applies a standard VAT rate of 20% to most goods and services, including SaaS and digital products, with a 14% reduced rate for certain agricultural products like corn, soybeans, and sunflower seeds. As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers for VAT once taxable supplies over the last 12 months exceed UAH 1 million, and foreign suppliers of electronic services to Ukrainian individuals must register and charge 20% VAT under the non-resident e-services regime. Financial transactions, insurance, and royalties are outside VAT scope; extensive martial-law defence and humanitarian-aid exemptions also apply.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Ukraine applies a standard VAT rate of 20% to most goods and services, including SaaS and digital products sold to consumers [2]. Reduced and zero rates apply to specific categories:
Rate | Applies to |
|---|---|
20% (standard) | most goods and services, SaaS, and digital services |
14% (reduced) | certain agricultural products such as corn, soybeans and sunflower seeds |
7% (reduced) | qualifying medicines and medical goods, temporary accommodation, cultural events, sport-event tickets |
0% (zero) | exports and international transport |
Since January 2022, non-resident B2C digital providers charge 20% VAT once VATable digital operations exceed UAH 1,000,000 in the prior year, with B2B sales handled by the customer under reverse charge [2].
Ukraine VAT Calculator
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Ukraine · PDVRates as of August 2026. Source: Verkhovna Rada: Tax Code of Ukraine, Article 193 (opens in a new tab).
Ukraine · Standard rate
20%
PDV rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Ukraine is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business registers for VAT once taxable supplies over the last 12 months exceed UAH 1 million [1]. Foreign suppliers of electronic services to Ukrainian individuals must register and charge 20% VAT under the non-resident e-services regime in force since 2022 [1]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Standard VAT payers file monthly within 20 days of month-end, with payment within a further 10 days. Non-resident digital providers file quarterly within 40 days of quarter-end, paying within 30 days in euro or US dollars [2].
Exemptions
Transactions not subject to VAT include securities issuance and trading, financial loans and bank guarantees, insurance and reinsurance, and royalties and dividends paid in cash [2]. Transit and supplies under international technical-assistance or humanitarian-aid projects are exempt, alongside extensive martial-law defence exemptions [2].
Penalties
Non-registration of VAT invoices costs 50% of the VAT, with late registration tiered from 2% to 25% by length of delay. Late payment adds 5% of the amount within 30 days or 10% beyond that, plus interest referenced to the National Bank rate, subject to martial-law relief [2].
Sources
Verified July 2026 against the State Tax Service of Ukraine guidance.
Frequently asked questions
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