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Ukraine V.A.T. and Other Taxes

(Update of previous article by www.interlegal.com.ua.)
Last partial update, April 2014.

Ukraine V.A.T

Payers of VAT are the Ukrainian legal entities and individuals, as well as international associations and foreign legal entities and individuals, who carry out business on the territory of Ukraine.

The person is required to register for VAT:
  • If their sales for the past 12 months exceed UAH 300000 (= 59405.9 USD)
  • If the person supplies goods and services on the customs territory of Ukraine using computer networks;
  • If the person imports goods and services into the customs territory of the Ukraine for the purpose of using or consuming them in the customs territory of the Ukraine.

Ukraine Basis of VAT taxation

  Ukraine Tax Rate
This is the standard rate in Ukraine 20%
Medical Supplies 7%
The export of goods and the supply of services that are auxiliary to the export of goods 0%
    There are a lot of operations which are exempt from VAT under the Ukrainian law:
  • Sale of domestic nutrition products for infants by dairy centers and specialized shops and departments, functioning as distribution centers.
  • Sale and delivery of periodicals published by the domestic mass media, sale of books of domestic production
  • Sale of special purpose goods to disabled persons;
  • Sale of medicines and goods for medical purposes, registered in the Ukraine;
  • Providing services on passengers transportation;
  • Transfer of land plots, at where real estate facilities are located or vacant sites.
Exempted from VAT

Starting January 1, 2012 invoices with VAT exceeding UAH 10,000 have to be filed in an electronic registry with the tax office.

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