On June 3, 2021, the Ukrainian parliament, the Verkhovna Rada adopted a bill imposing VAT on digital services delivered by non-resident companies. That means that foreign companies, such as Facebook, Netflix, Steam, Apple or Amazon will have to pay a 20% tax on their online services used by local residents after the draft law is signed and published.
According to the new rules, electronic services that non-resident companies supply to individuals in Ukraine are subject to VAT (20%).
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