Consumption/VAT/Sales Tax in Ukraine

Overview by
Nature of the Tax
Podatok Na dodanu Vartist (PDV).
Standard Rate
Reduced Tax Rate
A zero tax rate applies to exports and international transportation services, books and notebooks for students, goods for disabled people, authorized medicines and medical instruments, as well as other goods that the government declares to be essential.
Exclusion From Taxation
The tax is not applied on exports, international transport services, student books and notebooks, medical products for people with disabilities, authorized medicines and medical instruments.
Method of Calculation, Declaration and Settlement
The Ukranian VAT of  20% is applied to the sales price of goods and services. Registration is required if the turnover is in excess of UAH 300,000 during any 12 months period.
Other Consumption Taxes
Excise tax on alcohol, tobacco products, petrol and some other fuels, jewelry and luxury articles.

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