Ukraine’s Tax Crackdown: PornHub’s VAT Liability and Digital Platform Regulation

• Ukrainian regulators introduced E-Commerce legislative changes to address digital economy expansion
• Amendments to Tax Code address tax treatment of foreign providers of digital services
• Tax Authority can enforce strict provisions on non-compliant foreign taxpayers
• Ukrainian tax authority reached out to Canadian Tax Authority regarding PornHub VAT liability
• PornHub management company fined for not registering for VAT in Ukraine
• Parent company of PornHub registered for VAT in Ukraine
• Ukrainian tax authority’s efforts resulted in compliance with local tax laws
• Enforceability of Tax Code provisions demonstrated through actions taken by Ukrainian tax authority

Source: 1stopvat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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