The Central Interregional Administration for Large Taxpayers in Ukraine has announced that updated information regarding local tax rates is now available on the official GNS website under the section "Local Tax Rates and Fees." This includes data for each region, presented in the document titled "Summary Information on the Size and Date of Establishment of Local Tax Rates and Fees, as well as Established Benefits Effective in 2025."
According to paragraph 12.3 of Article 12 of the Tax Code of Ukraine, local councils have the authority to establish local taxes and fees, as well as tax benefits.
The information provided by local authorities includes eight annexes detailing:
Tax rates and benefits related to local taxes and/or fees (Annex 1);
Land tax rates and benefits for individuals and legal entities (Annex 2);
Real estate tax rates and benefits for individuals and legal entities (Annex 3);
Tourist tax rates and benefits (Annex 4);
Parking fee rates and benefits (Annex 5);
Transport tax benefits (Annex 6);
Single tax rates for first and second group taxpayers (Annexes 7 and 8).
In a separate development, the European Business Association (EBA) supports the reinstatement of VAT on imported goods valued up to €150, while advocating for simplified customs procedures. In an official letter to the head of the Ukrainian Parliament's Finance, Tax, and Customs Policy Committee, Danil Getmantsev, the EBA noted that the current regulations allow for significant tax evasion opportunities.
The EBA highlighted issues such as splitting orders into multiple parcels, altering product values, and importing goods in both accompanied and unaccompanied baggage. Experts argue that the current tax exemption for small batches distorts competitive conditions, favoring foreign producers and marketplaces.
According to research by the Institute for Socio-Economic Transformation, the budget lost at least UAH 11.8 billion in VAT revenues in 2024 due to this tax exemption. The EBA noted that simplifying customs procedures is essential to avoid delivery delays, especially for goods imported for Ukraine's defense forces.
The EBA is actively involved in the development of relevant legislative proposals submitted to the Parliament, aiming to streamline customs processes while ensuring effective control mechanisms against tax evasion.