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TaxSystem
Ukraine'staxsystemincludesthreemainsubsystems:
subsystemoftaxationoflegalpersons
subsystemtaxationofindividuals
Statetrustfundsfees.
Accordingtothelegislationtaxpaymentsaredividedintotwogroups:
nationaltaxesandfees
localtaxesandfees.
Nationaltaxesandfees
Themainnationaltaxesandfeesinclude:
companyincometax19%
personalincometax15%(17%)
valueaddedtax20%
social tax from 36.76 49.7% of payroll fund (depending on the class of risk) is paid by the employer and 3.6% of the payroll fund is paid by an
employee
excisetax
feeforthefirstregistrationofavehicle
environmentaltax
customsduty
landfee.
Localtaxesandfees
Localtaxesandfeesprocedureissetbyvillage,townandcitycouncils.Localtaxesandfeesinclude:
propertytax,differentfromlandfee
singletax
chargeforcertaintypesofbusinessactivities
vehiclesparkingfee
touristtax.
Simplifiedtaxsystem
SimplifiedtaxationsysteminUkrainegivestherightnottopayalotoftaxesandfeesthatmakesthebookkeepingeasier.Thesimplifiedtaxsystem(singletax)can
beusedbothbyindividualentrepreneursandresidententities.Accordingtochangesfrom2012thesimplifiedtaxsystemisdividedintofourgroups:
Group1entrepreneurswhodonotusehiredlabour,exclusivelyretailgoodsfromtradingplacesonmarketsandconductbusinessactivitytoprovide
publicservices.ThevolumeofincomeduringtheyeardoesnotexceedUAH150k.Thesingletaxisfrom1%to10%oftheminimumwage.
Group2entrepreneurswhoemploylessthan10personsandtheamountofincomedoesnotexceed1millionUAH,thatconductbusinessactivityto
providepublicservices,includinghousehold(tosingletaxpayersandpopulation),productionandsaleofgoods,restaurantbusinessactivity.Thesingle
taxisfrom2%to20%oftheminimumwage.
Group3anindividualwhoemploysupto20personsandtheamountofincomedoesnotexceed3millionUAH.Thesingletaxis3%ofincomeand
VATpaymentor5%withoutVAT.
Group4isalegalpersonwiththeaveragenumberofemployeesnotexceeding50persons.Theincomedoesnotexceed5millionUAH.Thesingletax
forthemisthesameasforthethirdgroup.
Singletaxpayerswhobelongtothethirdorfourthgroup,havetherighttochoosethesingletaxof5%ofincomewithoutVATor3%ofrevenuewithVAT.
TheminimumsizeoftheinsurancepremiumforindividualentrepreneursinDecember2012was393.50UAH.
Customsduty,itstaxpayersanddutiablegoods
Dutiablegoodsare:
goods,thecustomsvalueofwhichexceedstheequivalentof500euros,goodsthatareimportedintothecustomsterritoryofUkraineorexportedoutside
thecustomsterritoryofUkrainebyenterprises
goodsimported(sent)tothecustomsterritoryofUkraineintheamounttaxablebycustomspaymentsinaccordancewithArticle234andpartXIIofthe
CustomsCode,andalsopartsVandVIoftheTaxCodeofUkraine
goods,vehiclesrealizedinaccordancewithArticle243oftheCustomsCode.
ThebasisofdutytaxationofgoodstransportedacrossthecustomsborderofUkraineis:
goodsforwhichthelawsetsadvaloremtaxthecustomscostofgoods
goodsforwhichthelawsetsspecifictaxthequantityofsuchgoodsisinsetbylawunits.
Besidestheduty,declaringgoodsinanappropriatecustomsregimeapersonhastopaythevalueaddedtax(VAT)(20%)(20%)andincasesprescribedbylaw,an
excisedutyiftheseareexcisablegoods.
"InvestInLvivRegion"Team
http://www.investlvivregion.com/tax_system_en_291cms.htm
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7/10/2015
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