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ΠΡΟΦΙΛ ΣΥΝΑΛΛΑΣΣΟΜΕΝΩΝ ΧΩΡΩΝ
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Taxes - Accounting
Tax rates |
Accounting rules
Tax rates
Consumption taxes
- Nature of the tax
-
Podatok Na dodanu Vartist (PDV).
- Tax rate
- 20%
- 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.
- Other consumption taxes
- Excise tax on alcohol, tobacco products, petrol and some other fuels, jewelry and luxury articles.
Corporate taxes
Tax rate
| Corporate income tax |
25% |
| Surtax on proceeds from advertising services rendered by nonresidents in Ukraine |
20% |
- Tax rate for foreign companies
- Foreign companies in the Ukraine are taxed on the same basis as Ukranian companies.
- Capital gains taxation
- Capital gains are treated as ordinary income and taxed at the standard corporate tax rate of 25%.
- Main allowable deductions and tax credit
- Most expenses incurred relative to the activities of the company are deductible for tax purposes. However, some expenses such as contract penalties are not deductible.
- Other corporate taxes
- - Tax on pollution (variable rate);
- Tax on royalties, and rents relative to natural resources (variable rate);
- Property tax (variable rate).
Individual taxes
Tax rate
| Personal income tax |
Flat rate of 15% |
- Allowable deductions and tax credit
- There are deductions for donations to Ukrainian charities, for professionals of secondary and higher education and their families. Also for insurance premiums - long term voluntary life assurance, and self-funded retirement schemes.
- Special expatriate tax regime
- Expats / nonresidents individuals are subject to a 30% on their revenues from Ukrainian sources.
 We can indicate you which local taxes are applied to your product.
Accounting rules
- Tax year
- The fiscal year begins on 1 January and ends on 31 December of the same year.
- Accounting standards
- The Law on Accounting and Financial Reporting, effective from 1 January 2000, introduced National Accounting Regulations (Standards) (NR(S)AU). The law states that these local standards should not contradict International Financial Reporting Standards (IFRS), but in practice there are gaps between the two.
- Accounting regulation bodies
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Accounting Law
Accunting law
- Accounting reports
- The Ukrainian accounting rules are very complex in terms of taxes.
Accounting, in Ukraine, mixes tax system and financial accounting.
As taxes are excessive in the Ukraine, this makes accounting increasingly complicated. The financial status is made up of the statement, the profit and loss account and the cash flow statement.
- Publication requirements
- Financial statements must be prepared quarterly. Ukrainian accounting standards apply.
- Professional accountancy bodies
-
UFPAA
UACAA
- Certification and auditing
- The external control of accounts must be given to a body of auditors chosen by the company.
The Chamber of Accounts is the highest body of financial and economic review in the Ukraine. There is also the Ukranian Federation of Professional Accountants and Auditors and the Accounting Chamber of Ukraine.
- Accounting news
-
Accounting news (website in Russian and Ukrainian languages).
Ein News: Russia and CIS Accounting News (including Ukraine).
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