VAT on exports to the EU: when a Ukrainian exporter may not pay VAT and when it must

Exports from Ukraine: 0% VAT. But only if the actual export of the goods is confirmed (CMR, export declaration).

Imports into the EU: VAT is paid by the buyer in its own country. The Ukrainian exporter is not liable for European VAT.

Exception: if a Ukrainian company registers for VAT in an EU country (for example, for direct sales to end consumers). In that case it must pay local VAT and file returns.

Recommendation: For B2B deliveries there is no need to register in the EU. For B2C e-commerce it is mandatory, with a threshold of €10,000 per year.