Programul Operațional Comun România – Ucraina – Republica Moldova 2007 – 2013

Granițe comune. Soluții comune.

Descriere / istoric regiune Cernauti: Page 4 of 5

Customs policy and licensing. Customs regulations in Ukraine are based on the Customs Code of Ukraine, other laws and international agreements. Customs payments are due at the time of export, import and transit of goods.

Foreign investors who invest assets into enterprise are released from paying customs duties (if assets are not subject to excise tax). Customs duty is calculated according to the following rates: preferential, privileged or full. Customs duty is calculated as an established monetary amount per kg, litre and item or as a percentage of the customs value. The rates of duty are defined in the Customs Tariffs of Ukraine.

A proper license is needed for certain kinds of economic activity. A license is a document which certifies the right of the licensee to work in the area of economic activity indicated in the license for a certain period of time upon implementation of the license terms.

Licenses are granted by the proper authority in regional centres or Kyiv. Payment, necessary documents and term of license are different depending on the type of activity. The Law of Ukraine "On Licensing of Certain Types of Economic Activity" defines

61 types of economic activities which are subject to licensing and describes the specific procedures for obtaining a license.

Taxation in Ukraine. Two systems of taxation operate in Ukraine: general and reductive. The reductive system is created for small businesses. It could be applied to:

•Legal Entity with less than 50 employees and with volume of profit yields less than UAH 1 million per year.

Natural person with less than 10 employees and the volume of profit yield less than UAH 500,000 per year.

Reductive taxation system:


Unitary tax

Value added tax



6 % earnings

(VAT registered entity)


12 % earnings

Not applicable



From UAH 20 to UAH 200

Not applicable

50% united tax per each employee

Not applicable


An alternative to use the unified taxation and accounting system can be accepted no more than once a calendar year. The taxpayer is obligated to maintain accounting records for income and expenses.


General taxation system:

Tax type


Object of taxation

Tax payer

Value added tax


Sales for commodities (services)

Seller, importer

Excise tax

Different rates for different goods

Sales for excisable goods

Producer, seller, importer

Profits tax


Enterprise net profit

Enterprise that earned profit

Land tax

Land tax - 1 % of allotment monetary assessment

Rent- not more than 12% of alloment monetary assessment

Allotment monetary assessment

Land owner, tenant

Pension fund contribution 

33,2 % - of employer

2 % - of employee

Employee renumeration

Employer, employee

Temporary disability


1,5%-of employer

0,5% or 1% - of employee

Employee renumeration

Employer, employee

Unemployment insurance contribution

1,3%- of employer, 0,5% - of employee

Employee renumeration

Employer, employee

Accident (at work) insurance

Different rates for different professional risks

Employee renumeration

Employer, employee


Local taxes and payments:

Tax type


Object of taxation

Tax payer

Communal tax


United profit minimum * list of employees

Enterprise, legal entity 

Ads tax

0,1% cost of single advertising allocation services;

0.5% cost of advertising allocation services for period from 2 days to one month

Cost of advertising allocation services



Market fee

0,260-0,472 part of the exemption limit of profit for legal entity ; 0.069-0.150 part for natural person

Cost of market place

Salesperson in the market

Local symbols usage fee

0.1% of cost of goods and services produced for legal entity;

5 exemption limits for natural person

Cost of goods and services with lосаl symbols

Producer of goods and services

Permit fee for trade objects allocation

From 3 up to 20 untaxed profits of citizens

Trade and service object

At opening object of trade and services

Permit fee on local auctions and lotteries


Cost of goods offered on auction, cost of lottery tickets


Legal entity, natural person