Ukraine VAT registration threshold

What this value means

PERIOD BASIS: a rolling window of the last 12 calendar months, cumulative and net of VAT — not a calendar year. On crossing, the registration application (реєстраційна заява) is due not later than the 10th day of the calendar month following the month in which the threshold was first exceeded (п. 183.2). Single-tax payers of groups 1-3 are carved out of compulsory registration by п. 181.1 itself (group 3 can instead elect the VAT-paying single-tax rate). A person below the threshold may register voluntarily (ст. 182). NON-ESTABLISHED SUPPLIERS: for ordinary (non-electronic) services supplied by a non-resident with place of supply in Ukraine, ст. 208 makes the Ukrainian RECIPIENT account for the VAT (reverse charge) — nil threshold on the transaction and no registration duty on the non-resident. Non-residents supplying goods within Ukraine act through registered representations/permanent establishments under the general rules. IMPORTED DIGITAL SERVICES: ст. 208-1 (the 'Google tax', Закон № 1525-IX, operative from 1 January 2022) — a non-resident supplying electronic services to individuals (including ФОП not registered for VAT) with place of supply in Ukraine must register under the simplified remote procedure if "за результатами попереднього календарного року загальна сума від здійснення нею операцій з постачання фізичним особам електронних послуг... сукупно перевищує суму, еквівалентну 1000000 гривень" ('following the results of the previous calendar year the total from supplies of electronic services to individuals cumulatively exceeds the equivalent of UAH 1,000,000'), converted at the official NBU rate as of 00:00 on 1 January; "така заява подається до 31 березня включно відповідного календарного року" ('the application is filed by 31 March inclusive of the relevant calendar year'). Registered non-residents charge 20% VAT, report quarterly, and may pay in EUR/USD. B2B e-services are outside ст. 208-1 — a VAT-registered business customer self-accounts. Traps: (1) Two different period bases: п. 181.1 is a ROLLING last-12-calendar-months test, ст. 208-1 is a PREVIOUS-CALENDAR-YEAR test — do not mix them. (2) The 208-1 threshold is an FX-converted equivalent ('суму, еквівалентну 1000000 гривень') fixed at the NBU rate of 1 January — a hryvnia depreciation changes the foreign-currency size of the threshold each year. (3) Deadlines differ: 10th of the following month (domestic) vs 31 March (non-resident e-services). (4) The 181.1 test counts taxable supplies net of VAT and includes zero-rated supplies; single-tax groups 1-3 are excluded from the compulsory test entirely. (5) Only sales to individuals and non-VAT-registered ФОП count toward the 208-1 threshold — B2B supplies are excluded and reverse-charged. (6) The UAH 1,000,000 figure dates from 1 January 2015; 2025-2026 government statements about raising it (e.g. quadrupling for ФОП) were not law as of 2026-08-10 — do not anticipate. (7) Retrieval: zakon.rada.gov.ua refuses foreign connections and tax.gov.ua returns 403 to automated access — verify against mirrors or from a Ukrainian network, and mark provenance honestly.

Get it programmatically

curl https://euroref.dev/v1/ua/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ua/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ua/vat-registration-threshold

Other Ukraine series: NBU key policy rate (облікова ставка Національного банку України) · Statutory default interest (стаття 625 ЦК) · ПДВ standard rate (value added tax) · Мінімальна заробітна плата (statutory minimum wage) · Public holidays (святкові і неробочі дні) · CPI inflation (індекс споживчих цін, year-on-year) · Податок на прибуток підприємств · Withholding tax rates · ПДФО · Statutory social-insurance contributions

The same figure elsewhere: United Kingdom · Austria · Belgium · Bulgaria · Croatia · all 34