E-commerce e-resident

Electronic resident of Ukraine – tax in the amount of 5 percent of income

Starting from April 1, only a foreigner who has registered as a private entrepreneur can be an e-resident.

A foreign entrepreneur with e-resident status must be registered as a single tax payer of the simplified taxation system, the third group (without registration as a VAT payer). He will pay a tax of 5 percent of income within the limit of $212 000.