Ukraine VAT Calculator
Taxation in Ukraine is regulated by the TCU (the Tax code of Ukraine). Taxes and levies are divided into national and local.
VAT stands for Value Added Tax (ukr. PDV - podatok na dodanu vartíst).
At the moment the threashold amount after which the person should register for VAT in ukraine is 1 000 000 UAH ( hryvnia - ukrainian currency). This threshold is for revenue earned last 12 calendar month excluding VAT amount paid. (article 181.1 of TCU 28.12.2014 date's amendment).
If the person is not registered as a VAT payer imports good to Ukraine in the volume that are taxable, VAT is paid without registering as a VAT payer. (article 181.2 TCU).
Also, person can register as a VAT payer on their own.So,
- the standard rate of VAT in Ukraine is 20%;
- for medicines and medical products or equipments imports Cabinet of Ministers of Ukraine permitted VAT rate is 7% (article 193 TCU);
- to export services and goods from the customs territory of Ukraine applies the rate of 0% (more about the “zero” rate in article 195 TCU).
- the unaccompanied Luggage;
- a product that sent by mail or Express delivery to the address of same recipient.
In the case of arriving to the airport the goods for the sum of more than 1000 euros, such luggage is subject to VAT.
When importing by sea or by land, the goods that worth more than 500 euros and weighing more than 50 kg, such package is subject to VAT.
In addition to the three main rates of VAT in Ukraine there is a category of operations that are not subject to taxation (article 196 TCU).