Electronic services have become a vital part in the implementation of electronic government. Government electronic services are significant tools for effective cooperation in any country between government, authorities, citizens, organisations, and so on. In order to implement these services it is necessary to know possible barriers and obstacles – factors, which can influence on the implementation process. Study in this field of research showed that a well-structured list of the factors that can influence on this implementation process is absent now. The purpose of this research is to identify and collect, analyse and structure different factors that can influence the implementation process of electronic government services. The collected list of factors have studied in the case of Ukraine. This research was conducted within the scope of Master’s level program in Linnaeus University, Sweden. In this research was used the mix method approach. The qualitative study was conducting through literature review and six interviews with people related to electronic government services. At the same time, as quantitative study was a survey with 131 answers from citizens. For analysing and structuring were using the Onion Ring Model of electronic government systems (Heeks, 2006) and the STEPLED analysis. The philosophical worldview of the research paper is social constructivism. During the research, I have studied more than 200 factors from different works of authors, which worked in this field. All collected factors were analysed and adapted in accordance to the Onion Ring Model. In addition, this model was modified by adding interlayers (additional rings) and extended in the Environment ring (with the usage of the STEPLED analysis). From the collected list were highlighted factors that influence on the implementation process in the case of Ukraine.