From January 1, 2022, Amazon's activities in Ukraine will be subject to VAT - 20% ⤴️

Entrepreneurs are expected to avoid additional expenses, as in Russia and Belarus. Meanwhile, the Ukrainian government has expanded the circle of persons subject to the regulatory act. «Deliveries of electronic services» were added to the list that leads to the payment of VAT, making customers pay 20% in favor of the state.

In other words, all single taxpayers are equated to individuals and, for providing them with services, the marketplace must pay VAT.

The most important thing: do not be afraid that the platforms will start charging sellers 20% of the cost of goods sold. The tax will be levied exclusively on the services of the trading platform itself: a monthly fee for using the platform, commissions for listing, advertising, etc.

The exception is VAT payers and legal entities who are in a «B2B» relationship, that is, if necessary, the tax will be charged to the end user.

For the digital services categories of sellers mentioned above, the cost of being on trading platforms will not change.