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.