The article provides a comprehensive analysis of the transformation of the European Union's regulatory framework in the field of digital regulation. It starts with the General Data Protection Regulation (GDPR) – despite its systematic nature, this document did not cover all the challenges arising from the rapid development of digital technologies. In response to new risks and needs, the EU has developed a series of supplementary regulations that detail and expand upon the GDPR's provisions, forming a multilevel architecture of digital governance. Notably, the Digital Services Act (DSA) establishes requirements for online platforms concerning content moderation, algorithm transparency, safeguarding user rights and granting access to data for research purposes. The Digital Markets Act (DMA) aims to limit the dominance of 'gatekeepers' – large technology companies that control access to key digital services – by introducing mandatory competition, transparency and interoperability rules. The Data Governance Act (DGA) establishes a foundation for a single data market by promoting the reuse of public sector data, developing intermediary services and encouraging altruism within the data sphere. The Data Act ensures fair access to data generated by connected devices and establishes control mechanisms, intellectual property protection and confidentiality regulations for data exchange between private and public entities. All of these acts have extraterritorial effect, cover both personal and non-personal data, and interact with the GDPR to create a horizontal regulatory system for the digital economy. Additionally, the article discusses the current VAT payment requirements for companies providing digital services to EU consumers. It provides an overview of the relevant regulations for both EU and non-EU residents that export digital products such as software, online courses, streaming services, and cloud computing. Special attention is paid to the taxation specifics for Ukrainian companies, including the registration requirements for non-residents in Ukraine and the exemption of B2B services from Ukrainian VAT. It also suggests practical recommendations for Ukrainian exporters on how to comply with tax regulations, keep records and adapt to European regulatory changes in the field of digital trade. In conclusion, this article shows how regulatory convergence within the EU is changing the way data is managed and how digital services and markets operate. This requires tools, procedures and terminology to be adapted by Ukrainian IT-companies to ensure compliance with modern digital requirements.
Dekhtyar et al. (2025) studied this question.