UA Value-added tax (VAT) Rates Ukraine — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 7%, 0% Hryvnia (UAH)

Ukraine's general VAT rate is 20%, with other rates including 7% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the State Fiscal Service of Ukraine (http://www.sfs.gov.ua) in Kiev.

Ukraine's consumption tax is called the Value-added tax (VAT), locally known as Podatok na dodanu vartist (PDV), which was introduced in January 1992.


Ukraine VAT rates for 2017

Standard
20%
Reduced
7%
Other
Zero rate and exempt

Ukraine VAT number format

Businesses in Ukraine that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the State Fiscal Service of Ukraine, and will follow a certain format. The VAT number format is Tax identification number (TIN): 12, 10 or 9 digits, depending on type of entity.


Ukraine VAT return periods

Businesses in Ukraine that are required to collect tax from consumers must file regular tax returns with the State Fiscal Service of Ukraine in Kiev. Ukraine's VAT return periods are:

Monthly (quarterly for certain groups of taxpayers)


Ukraine Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Ukraine are required to start collecting and remitting tax.

Registration
Taxable supplies in excess of UAH1,000,000 during preceding 12 calendar months

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Ukraine are not required to collect taxes from the consumer.


Ukraine VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Ukraine VAT refund program, more info can be obtained from the State Fiscal Service of Ukraine.


UA Value-added tax (VAT) Rates Ukraine Tax Sources & Citations

  • EN: Ukraine Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Ukraine's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Ukraine tax information on this page is incorrect or out of date.
Citations:
  1. Ukraine State Fiscal Service of Ukraine (http://www.sfs.gov.ua)
  2. Ernst & Young global VAT tax study, Ukraine (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ua-ukraine