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Features of the tax system in UkraineUkraine'staxsystemincludesthreemainsubsystems:

subsystemoftaxationoflegalpersonssubsystemtaxationofindividualsStatetrustfundsfees.

Accordingtothelegislationtaxpaymentsaredividedintotwogroups:nationaltaxesandfeeslocaltaxesandfees.

NationaltaxesandfeesThemainnationaltaxesandfeesinclude:

companyincometax19%personalincometax15%(17%)valueaddedtax20%social tax from36.7649.7%of payroll fund (dependingon the class of risk) is paid by the employer and3.6%of the payroll fund is paid by anemployeeexcisetaxfeeforthefirstregistrationofavehicleenvironmentaltaxcustomsdutylandfee.

LocaltaxesandfeesLocaltaxesandfeesprocedureissetbyvillage,townandcitycouncils.Localtaxesandfeesinclude:

propertytax,differentfromlandfeesingletaxchargeforcertaintypesofbusinessactivitiesvehiclesparkingfeetouristtax.

SimplifiedtaxsystemSimplifiedtaxationsysteminUkrainegivestherightnottopayalotoftaxesandfeesthatmakesthebookkeepingeasier.Thesimplifiedtaxsystem(singletax)canbeusedbothbyindividualentrepreneursandresidententities.Accordingtochangesfrom2012thesimplifiedtaxsystemisdividedintofourgroups:

Group1entrepreneurswhodonotusehiredlabour,exclusivelyretailgoodsfromtradingplacesonmarketsandconductbusinessactivitytoprovidepublicservices.ThevolumeofincomeduringtheyeardoesnotexceedUAH150k.Thesingletaxisfrom1%to10%oftheminimumwage.Group2entrepreneurswhoemploylessthan10personsandtheamountof incomedoesnotexceed1millionUAH,thatconductbusinessactivitytoprovidepublicservices,includinghousehold(tosingletaxpayersandpopulation),productionandsaleofgoods,restaurantbusinessactivity.Thesingletaxisfrom2%to20%oftheminimumwage.Group3anindividualwhoemploysupto20personsandtheamountof incomedoesnotexceed3millionUAH.Thesingletaxis3%of incomeandVATpaymentor5%withoutVAT.Group4isalegalpersonwiththeaveragenumberofemployeesnotexceeding50persons.Theincomedoesnotexceed5millionUAH.Thesingletaxforthemisthesameasforthethirdgroup.

Singletaxpayerswhobelongtothethirdorfourthgroup,havetherighttochoosethesingletaxof5%ofincomewithoutVATor3%ofrevenuewithVAT.TheminimumsizeoftheinsurancepremiumforindividualentrepreneursinDecember2012was393.50UAH.Customsduty,itstaxpayersanddutiablegoodsDutiablegoodsare:

goods,thecustomsvalueofwhichexceedstheequivalentof500euros,goodsthatareimportedintothecustomsterritoryofUkraineorexportedoutsidethecustomsterritoryofUkrainebyenterprisesgoodsimported(sent)tothecustomsterritoryofUkraineintheamounttaxablebycustomspaymentsinaccordancewithArticle234andpartXIIoftheCustomsCode,andalsopartsVandVIoftheTaxCodeofUkrainegoods,vehiclesrealizedinaccordancewithArticle243oftheCustomsCode.

ThebasisofdutytaxationofgoodstransportedacrossthecustomsborderofUkraineis:goodsforwhichthelawsetsadvaloremtaxthecustomscostofgoodsgoodsforwhichthelawsetsspecifictaxthequantityofsuchgoodsisinsetbylawunits.

Besidestheduty,declaringgoodsinanappropriatecustomsregimeapersonhastopaythevalueaddedtax(VAT)(20%)(20%)andincasesprescribedbylaw,anexcisedutyiftheseareexcisablegoods.

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