Useful documents

General tax consultation regarding the application of the VAT exemption regime under paragraph 197.23 of Article 197 and subparagraphs 4 and 5 of paragraph 32, subsection 2, section XX “Transitional Provisions” of the Tax Code of Ukraine 07 July, 2026    77

Explanatory note to the draft Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Laws of Ukraine (Regarding Tax Reform)” 08 December, 2025    667

Comments regarding the draft Law of Ukraine on Amendments to Article 12 of the Law of Ukraine on Limited and Additional Liability Companies 23 September, 2025    435

Conclusion on the Draft Law of Ukraine On Amendments to Article 12 of the Law of Ukraine on Limited and Additional Liability Companies regarding Additional Capital Formation and Participant Contributions 23 September, 2025    553

Explanatory Note to the Draft Law of Ukraine On Amendments to Article 12 of the Law of Ukraine on Limited and Additional Liability Companies regarding Additional Capital Formation and Participant Contributions 23 September, 2025    464

Decision of the National Security and Defense Council of Ukraine as of July 21, 2025, “On the introduction of legal and organizational measures regarding the moratorium on unjustified inspections and state authorities’ interference in business activities and on stimulating economic growth in Ukraine” 25 July, 2025    578

Individual tax consultation of the State Tax Service of Ukraine as of November 12, 2021, No. 4292/ІПК/99-00-04-03-03-06 09 September, 2024    695

Notification of the Main Department of the State Tax Service in Ivano-Frankivsk region on whether cashback accrued to the buyer is subject to taxation 09 September, 2024    715

Decree of the President of Ukraine No. 31/2024 of January 26, 2024 on the All-Ukrainian Economic Platform “Made in Ukraine” 09 September, 2024    678

Resolution of the Cabinet of Ministers of Ukraine as of August 20, 2024 No. 952 On the Implementation of a Pilot Project on the Provision of State Financial Assistance to Buyers of Ukrainian Goods and Services within the framework of the All-Ukrainian Economic Platform “Made in Ukraine” 09 September, 2024    1209

Response of the Ministry of Social Policy regarding why the Territorial Centers for Recruitment and Social Support do not see data on persons with disabilities who are entitled to postponement in the “Oberih” Registry 14 August, 2024    898

Order of the State Tax Service of Ukraine No. 204 as of May 12, 2020, on arrangement of work of the Commissions dealing with suspension of registration of Tax Invoice / Adjustment Calculation in the Unified Register of Tax Invoices 26 January, 2024    19452

Procedure for confirmation of the possibility or impossibility of the taxpayer’s fulfillment of the obligations specified in subpara. 69.1 of para. 69 of subsection 10 of Chapter XX “Transitional provisions” of the Tax Code of Ukraine 12 September, 2022    2923

The Newsletter of the State Tax Service of Ukraine No. 19 regarding taxation of non-residents and their permanent establishments 16 February, 2021    1841

The detailed list of large taxpayers assigned to interregional State Tax Service directorates 13 January, 2021    2363

Order of the State Tax Service of Ukraine “On approval of the Regulations on the Large Taxpayers Office of the State Tax Service” as of July 29, 2020 13 January, 2021    5367

The resolution of the Cabinet of Ministers of Ukraine as of September 25, 2019 № 846 27 September, 2019    21911

Decree of the Cabinet of Ministers of Ukraine as of August 21, 2019 № 682-р 03 September, 2019    2294

The Letter of State Fiscal Service of Ukraine concerning the fact that payment of dividends is not controlled transaction 28 September, 2018    1582

The list of bodies of state supervision (control), which are not covered by the Law of Ukraine “On temporary features of the implementation of measures of state supervision (control) in the field of economic activity” 19 March, 2018    2049

The list of the SFS authorized officials (as of January 23, 2018) 26 January, 2018    2660

The first decisions on tax disputes of the Supreme Court 24 January, 2018    2684

The list of legal forms of non-residents who do not pay income tax (corporate tax), including tax on income received outside the state of such non-residents’ registration, and /or are not tax residents of the state in which they are registered as legal entities 22 January, 2018    13215

The list of states (territories), which meet the criteria established in subsection 39.2.1.2 of subparagraph 39.2.1 of paragraph 39.2 of Article 39 of the Tax Code of Ukraine 22 January, 2018    11272

Individual Tax Advice of the SFS “On procedure for determination of normal prices” as of June 12, 2017 16 January, 2018    4622

Clarification of the State Fiscal Service of Ukraine concerning the Treaty between Ukraine and the Federal Republic of Germany on Avoidance of Double Taxation to German Kommanditgesellschaft 01 September, 2017    3001

The list of legal forms of non-residents that do not pay profit tax and/or are not tax residents in the countries of their registration 17 July, 2017    4133

Effects of cyber-attack: Ways to solve problems when registering VAT invoices 04 July, 2017    1722

DECREE OF THE PRESIDENT OF UKRAINE No. 133/2017
On the decision of the National Security and Defense Council of Ukraine of April 28, 2017 “On the imposition of personal special economic and other restrictive measures (sanctions)” 17 May, 2017    5888

Letter of the National Agency for Prevention of Corruption 26 April, 2017    1813

The Letter of the Ministry of Revenue and Duties of Ukraine “Regarding judicial practice on appeals against decisions on determining (adjustment) customs value” 19 August, 2013    8081

The Law of Ukraine “On Amendments to the Tax Code of Ukraine on Transfer Pricing” 09 August, 2013    5310

The Draft Law on Amendments to the Tax Code of Ukraine on transfer pricing (for preview) 01 August, 2013    6406

Convention between the Government of the Republic Cyprus and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 13 November, 2012    14436