Two more international digital service providers have been registered for tax purposes through the electronic registration portal of the State Tax Service under the Ministry of Economy.
According to information provided by the State Tax Service to elchi, the newly registered companies are Sweden’s “Spotify AB” and Singapore’s “TikTok Pte. Ltd.”. The registration of both companies for VAT purposes took effect on October 1, 2026.
VAT on payments made for services rendered to registered non-resident digital service providers is not withheld by banks. In this case, the companies themselves calculate, declare, and pay the VAT to the state budget.
The integration of international digital service providers into the electronic registration system is one of the significant outcomes of the preparation process for the implementation of a new tax mechanism for the digital economy. The State Tax Service continues its activities towards the formation of modern tax administration and a transparent business environment in the digital economy, as well as the implementation of convenient mechanisms for fulfilling tax obligations.
The list of registered non-resident digital service providers can be found on the official website of the State Tax Service here.