How Businesses Can Avoid Fines When Paying for Foreign Hosting

March 24, 2026 · WOWERI

Ukraine's State Tax Service has clarified the conditions for exemption from the 15% tax when paying for foreign hosting. The contract must provide only access to the resource without transferring intellectual property rights and physical equipment. This means that businesses can reduce their tax burden if they carefully draft a contract with a foreign hosting provider.

Introduction

The State Tax Service of Ukraine has published new clarifications regarding the exemption from the 15% tax when paying for foreign hosting. This is relevant for businesses that use the services of foreign hosting providers.

Main Provisions

To be exempt from the 15% tax, the contract must provide only access to the resource without transferring intellectual property rights and physical equipment. This means that businesses can reduce their tax burden if they carefully draft a contract with a foreign hosting provider.

Conclusion

So, it is essential for businesses to carefully review the terms of the contract with a foreign hosting provider and ensure that they meet the requirements of the State Tax Service. This will help reduce the tax burden and avoid fines.

Source: biz.ligazakon.net