In Ukraine, taxes and statutory charges are levied in accordance with the Tax Code of Ukraine (effective from 2011). The major taxes and compulsory payments are:
- corporate income tax (CIT)
- value added tax (VAT)
- personal income tax (PIT)
- unified social contribution (USC)
- temporary “military charge”
- excise tax
- property tax
- duty
- land rental fee
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All taxpayers are required to register with the State Tax Agency (STA) and to obtain a tax identification (ID) number. Registration is undertaken through the local tax office where the business is located. Without a tax ID number it is not possible to open a bank account in Ukraine.
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In the material prepared by our experts, you will learn more about:
- Corporate income tax
- Value added tax
- Unified tax
- Personal income tax
- Military charge
3) UNIFIED SOCIAL CONTRIBUTION
4) OTHER TAXES
- Customs duty
- Excise tax
- Property Tax
For more information on the Tax System of Ukraine from the experts of the Corporate Finance Department of BDO in Ukraine, please see the brochure below.
Despite the fact that this publication has been carefully prepared by the company's specialists, it can only be used to get a general idea of the subject discussed in it. It is not recommended to use the information presented in the publication as professional advice on a specific issue. Prior to making any decision or taking any action that may affect your finances or business, a qualified professional advisor should be consulted. Please, contact BDO in Ukraine for advice.