Ukraine VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority State Tax Service of Ukraine (STS)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Державна податкова служба України (STS)
Standard rate	20%
Reduced rates	14%, 7%
Registration threshold	UAH 1 million
Filing frequency	Monthly
E-invoicing / digital reporting	VAT invoices must be electronically registered in the Unified Register, although this does not amount to a full universal domestic B2B electronic invoicing mandate.
Typical registration lead time	2-6 weeks