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 2021
- 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.
- 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.
Ukraine Tax Sources & Citations
- EN: Ukraine Value Added Tax
- RU: НДС
- CN: 增值税
- Ukraine State Fiscal Service of Ukraine (http://www.sfs.gov.ua)
- Ernst & Young global VAT tax study, Ukraine (updated 2021)
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