Ukraine has rapidly evolved into a digital-first economy. For international enterprises and SaaS platforms, navigating the “Google Tax” regulations and the distinction between the USREOU (Business ID) and the VAT ID (IPN) is critical for 2026 compliance.
The system is managed by the State Tax Service of Ukraine (STS). Understanding the distinction between the business registry code (USREOU/EDRPOU) and the VAT identifier is critical for compliance, especially given the strict “Google Tax” regulations for digital services.
Introduction
The backbone of Ukraine’s fiscal infrastructure is the State Tax Service (Derenavna Podatkova Sluzhba). While Ukraine is aligning its systems with EU standards, it currently operates with a unique set of identifiers.
For global companies, the challenge lies in verifying the USREOU code (for KYB) and the VAT ID (IPN) to ensure legitimate B2B trade. Failure to validate these numbers prevents the application of the reverse charge mechanism (where applicable) and risks non-compliance with local digital service tax laws.
