The State Tax Service of Ukraine has updated the directories of tax benefits

05/04/2024

The State Tax Service of Ukraine has published new benefit directories as of March 27, 2024, namely:

  • Directory No. 123/1 of tax benefits, which are losses of budget revenues, which lists benefits from corporate income tax, payment for land (land tax), value added tax (VAT), excise tax on excise goods produced in Ukraine (products), from the tax on immovable property, other than land; local taxes and fees (fee for vehicle parking spaces and tourist tax);
  • Directory No. 123/2 of other tax benefits from corporate income tax (for example, exemption from paying tax for the participants of the Agreements), from VAT, excise tax on excise goods (products) produced in Ukraine (exemption from paying tax for the participants of the Agreements).
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