Ukraine VAT Calculator
How Much Is VAT in Ukraine?
The standard VAT rate in Ukraine is 20% in 2026. Other rates: 14% — Certain agricultural products, such as wheat, barley, corn, soybeans and sunflower seeds; 7% — Medicines and medical devices, temporary accommodation, cultural events and sports tickets; 0% — Exports and re-exports of goods, international transport, toll manufacturing services. Locally the tax is called Podatok na dodanu vartist (PDV). Standard VAT/GST rates worldwide range from around 5% to 27%.
How to calculate Ukraine VAT
To add 20% VAT to a net (tax-exclusive) price, multiply it by 1.2. To remove VAT from a gross (tax-inclusive) price, divide it by 1.2.
- Add VAT: UAH 100 net × 1.2 = UAH 120 gross (that is UAH 20 of VAT)
- Remove VAT: UAH 120 gross ÷ 1.2 = UAH 100 net (that is UAH 20 of VAT)
Use the Ukraine VAT calculator above for any amount, or compare Ukraine with every other country in our VAT rates by country table.
Ukraine VAT Rates Overview
Every VAT rate currently in force in Ukraine
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services, including B2C digital services from non-residents |
| Reduced rate | 14% | Certain agricultural products, such as wheat, barley, corn, soybeans and sunflower seeds |
| Reduced rate | 7% | Medicines and medical devices, temporary accommodation, cultural events and sports tickets |
| Zero rate | 0% | Exports and re-exports of goods, international transport, toll manufacturing services |
VAT History and Local Rules in Ukraine
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2022: VAT on B2C digital services supplied by non-residents introduced
- 2021: 14% rate introduced for certain agricultural products
- 2015: Electronic VAT administration system and registration of invoices introduced
- 2014: 7% rate introduced for medicines and medical devices
- 1997: VAT law adopted with a 20% standard rate
- 1992: VAT introduced in independent Ukraine
Is the VAT rate the same everywhere in Ukraine?
The same rates apply under Ukrainian law nationwide; in practice Ukrainian VAT cannot be administered in territories temporarily occupied by Russia.
Good to know
Ukraine's electronic VAT administration system tracks every taxpayer's VAT balance; invoices must be registered in the state register, and registrations can be blocked by risk-assessment rules.
A proposal to require VAT registration for sole proprietors (FOP) on the simplified regime from 2027, linked to the IMF programme, was put on hold in April 2026; check for updates.
Zero-Rated and Exempt Supplies in Ukraine
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports and re-exports of goods
- International transport of passengers and goods
- Toll manufacturing services for export
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Securities transactions
- Insurance services
- Financial leasing (financing element)
- Royalties and dividends
- Reorganisation transfers between legal entities
Ukraine VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Ukraine.
| Local name | Podatok na dodanu vartist (PDV) |
|---|---|
| VAT number format | 12-digit individual tax number of the VAT payer (IPN) |
| Registration threshold | UAH 1,000,000 taxable supplies over the last 12 calendar months; voluntary registration available below |
| Non-resident businesses | Non-residents without a permanent establishment cannot register for general VAT, except under the simplified regime for B2C digital services (threshold UAH 1 million) |
| Filing frequency | Monthly (quarterly for some small taxpayers); non-resident digital providers file quarterly |
| Filing and payment deadline | Return within 20 calendar days after month end, payment within 10 days after the filing deadline; digital providers within 40 days after quarter end |
| E-invoicing / reporting | All VAT invoices must be issued electronically and registered in the Unified Register of Tax Invoices; input VAT is recoverable only on registered invoices |
| Tax authority | State Tax Service of Ukraine (DPS) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with State Tax Service of Ukraine (DPS) before relying on them.
Cross-Border Sales and Refunds in Ukraine
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Non-residents supplying B2C digital services to Ukrainian consumers must register under a simplified regime once supplies exceed UAH 1 million in 12 months and charge 20% VAT, without input VAT recovery.
Tourist VAT refunds: No tourist VAT refund scheme.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Nearby Countries
🇬🇧 United Kingdom
Standard Rate: 20%
🇨🇭 Switzerland
Standard Rate: 8.1%
🇳🇴 Norway
Standard Rate: 25%
🇮🇸 Iceland
Standard Rate: 24%
Frequently Asked Questions
Common questions about VAT in Ukraine
What is the current VAT rate in Ukraine?
The standard VAT rate in Ukraine is 20% in 2026. Other rates in force: 14% (reduced rate), 7% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Ukraine?
To add 20% VAT, multiply the net price by 1.2. To remove it from a VAT-inclusive price, divide by 1.2; the difference is the VAT. The calculator at the top of this page does both.
When is VAT registration mandatory in Ukraine?
Registration is mandatory once taxable supplies exceed UAH 1 million in the last 12 months. Businesses below that can register voluntarily.
Do foreign digital service providers pay VAT in Ukraine?
Yes. Since 2022, non-residents selling digital services to Ukrainian consumers must register under a simplified regime once sales exceed UAH 1 million and charge 20% VAT.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.