Ukraine

Value-added tax (VAT)

There are four VAT rates: 20%, 14%, 7%, and 0%.

The rate of 20% applies to all transactions subject to VAT except specific transactions subject to 14%, 7%, and 0% VAT.

The rate of 14% applies to import and supply of certain agricultural products (products of plant origin, such as corn, soybeans, sunflower seeds, and certain other goods) in Ukraine.

The reduced rate of 7% applies to supply and import of qualifying medicines and specific medical goods, as well as medicines, medical goods, and medical equipment for use in clinical trials, cultural/artistic events, such as excursions in museums, zoos, and reserves, visiting their territories and objects, distribution of films adapted in Ukrainian version for people with vision or hearing disorder, temporary accommodation services, supply of tickets for sport events of international and Ukrainian level, as well as to air transportation of passengers and cargo within Ukraine (temporarily, until 31 December 2024).

The 0% VAT rate applies to export and re-export of goods. The 0% rate also applies to the supply of international transportation (confirmed by a single international shipping document), toll manufacturing services (if the finished goods are then re-exported from Ukraine), and certain other services.

Provision of services to a non-resident is not considered to be zero-rated. Such services are subject to 20% VAT or considered to be outside the scope of VAT (effectively exempt with no input VAT recovery), depending on the place of supply as determined by the legislation.

Transactions that are subject to VAT include the following:

• The supply of goods and services with the place of supply in Ukraine, including when the supply is made free of charge (without consideration).
• Transfer of the object of a financial lease to the lessee when the place of supply is in Ukraine.
• The importation of goods into Ukraine.
• Exportation of goods (0% VAT).
• International transportation services (0% VAT).

Starting from 1 January 2022, B2C supplies of digital services to Ukrainian-based customers by non-residents are subject to 20% VAT, unless a specific VAT exemption applies (as of now, only some online education services may potentially be exempt). For these purposes, 'digital services' are defined as services supplied via the Internet automatically using information technologies and mostly without interaction of people, including in a way of installing special applications on smartphones, tablets, or other devices (subject to certain exceptions).

Transactions that are not subject to VAT include the following (among others):

• The issue, sale, and exchange of securities.
• Assignment of claims, transfer of debt.
• The transfer of property from a lessor to a lessee under an operating lease and the return of property upon expiration of the operating lease (other than in the course of import operations).
• Transfer of property right of finance leasing object from one lessor to another.
• Interest/commission element of lease payments under financial lease agreements.
• Provision of financial loans and bank guarantees.
• Insurance and reinsurance services supplied by licensed insurers and services of insurance/reinsurance agents and brokers.
• Payment of royalties and dividends in cash.
• Reorganisation of a legal entity (merge, spin-off, accession, division, and change of legal form).

Transactions that are VAT exempt include the following (among others):

• Transit of cargo and passengers through Ukrainian territory and services related to such transit.
• Supply and import of goods and services within international technical assistance projects or the import of humanitarian aid.

Changes related to the introduction of martial law

Starting from 17 March 2022 until the end of martial law, free provision / transfer of goods / services for the benefit of the Armed Forces and other bodies is not treated as supply for VAT purposes.

Starting from 16 April 2022 until the end of martial law, import and supply of certain goods (metal plates, reinforced glass, optical and communication equipment, unmanned aerial vehicles, armoured vehicles, etc.) is exempt from VAT provided the final recipient of those goods are law enforcement agencies, the Ministry of Defense of Ukraine, Armed Forces of Ukraine and other military formations, and voluntary formations of territorial communities.

Until the end of martial law, import of certain goods (mostly for military purposes, e.g. optical and communication equipment, unmanned aerial vehicles) is exempt from VAT.

VAT registration

Tax registration as a VAT payer is compulsory if the volume of an entity's taxable transactions exceeds the compulsory registration threshold. The current registration threshold is UAH 1 million for the past 12 consecutive months. An entity qualifying as a taxable entity should register with the tax authorities at the place of its location and obtain a VAT registration number.

Voluntary VAT registration is available prior to achievement of the mentioned threshold. The application for VAT registration may be submitted simultaneously with the application for the state registration of the legal entity.

Starting from 1 January 2022, non-residents supplying B2C digital services to Ukrainian-based customers have to register for VAT if the amount of their VATable operations exceed VAT registration threshold (UAH 1 million for the previous calendar year). Also, voluntary VAT registration is available prior to achievement of the mentioned threshold.

Non-residents (including those registered for VAT due to supply of B2C digital services in favour of Ukrainian-based customers) are not allowed to recover input VAT.

Changes related to the introduction of martial law

In case of transitioning to the third group of the unified tax with a 2% rate (from revenues), registration as a VAT payer was not cancelled but was considered as suspended with special rules applying to regulate transition. Upon cancellation of the 2% regime, starting from 1 August 2023, respective taxpayers had their VAT payer status restored.

Electronic VAT administration

A special electronic administration system, which includes VAT accounts for all VAT payers in the State Treasury, is used for settlement of VAT to the budget. Both VAT output and VAT input should be reflected in this system. For these purposes, VAT accounting documents (VAT invoices) are issued electronically and subject to mandatory registration by the taxpayer.

The aim of this system is to make VAT input of the customers (i.e. VAT payers) guaranteed by payment of VAT liabilities by the suppliers. VAT input on domestic purchases can be recognised by the taxpayer only if the supplier issued a duly registered VAT invoice. In order to register a VAT invoice, the supplier should have sufficient balance in the electronic VAT administration system (e.g. sufficient amount of input VAT). Otherwise, it may be required to transfer cash to the VAT account (i.e. to prepay its VAT liabilities).

Registration of a VAT invoice can be suspended by the tax authorities under the procedure prescribed by the Cabinet of Ministers of Ukraine.

Changes related to the introduction of martial law

Taxpayers that are not able to register VAT invoices/adjustment calculations are exempt from potential penalties and are required to register all VAT invoices/adjustment calculations unregistered due to martial law within six months after martial law is lifted or within 60 days from the first day of the month after the month of return of ability to register VAT invoices/adjustment calculations.

Taxpayers using the simplified tax regime with a 2% unified tax rate should not register VAT invoices until they return to their previous tax regime. The indicators of the registration amount in the electronic VAT administration system are not calculated for such taxpayers until they return to their previous tax regime. Please note that the simplified 2% regime was abolished starting from 1 August 2023.

VAT recovery and refunds

Generally, VAT incurred by a registered entity on the purchase and/or importation of goods and services used for the purpose of its own business (except for VAT incurred in relation to exempt supply) may be recovered by way of a credit against output VAT. If the VAT credit exceeds VAT output, a VAT refund is available in the form of a cash payment.

VAT refunds should be performed in a chronological order based on sequence of claims reflected in a registry maintained by the tax authorities and published on their official website.

A VAT refund should be provided within 36 calendar days following the deadline for submission of the VAT return unless a field tax audit has been assigned. In this case, the term for provision of VAT refund is extended for at least 30 days.

Changes related to the introduction of martial law

The amount of input VAT incurred during the period of VAT registration suspension (i.e. during the period using the simplified tax regime with a 2% unified tax rate) is not recovered, except for amounts of VAT paid on import of goods during that period. Such import VAT is recoverable only in the amounts attributed to the goods not sold/used by the taxpayer as of the date of return of VAT payer status.

The amount of input VAT related to the goods that were destroyed (lost) during the war cannot be refunded in cash (it can be only used to reduce future VAT liabilities).

However, if there is a delay in providing the refund in cash due to force majeure circumstances, the taxpayers will not be able to claim late payment interest as such mechanism was temporarily disabled.

VAT returns

VAT returns must be filed by the taxpayer on a monthly basis in electronic form. Monthly tax returns are due within 20 calendar days following the end of the reporting month. The amount of tax payable is assessed on the basis of tax returns and is due within ten calendar days following the deadline for filing the relevant tax returns.

VAT liabilities are paid to the budget in Ukrainian hryvnia through a special VAT account based on the registers submitted to the State Treasury by the tax authorities.

Non-residents supplying B2C digital services to Ukrainian-based customers have to submit simplified quarterly VAT returns within 40 calendar days following the end of the reporting quarter. The amount of tax payable is assessed on the basis of tax returns and is due within 30 calendar days following the deadline for filing the relevant tax returns.

VAT liabilities under simplified VAT returns are paid to the budget in euros (EUR) or United States dollars (USD).

Changes related to the introduction of martial law

Until martial law is lifted or cancelled, VAT payers are relieved from responsibility if they are unable to file a VAT return. 

For reporting periods from February 2022 to May 2022, VAT liabilities and input VAT should be reported based on the primary documents available to the VAT payer if VAT invoices have not been registered due to (i) impossibility of performance of tax liabilities (in respect of VAT liabilities and VAT credit) or (ii) benefiting from the simplified tax regime with a 2% unified tax rate (in respect of VAT credit). Respective VAT returns should be further adjusted.

Until the termination or abolition of martial law, VAT payers are not entitled to submit downward adjustments (i.e. reducing tax payable and/or increasing claimed VAT refund) to VAT returns for the reporting periods until February 2022.

Taxpayers whose VAT registration was temporarily suspended (i.e. using the simplified tax system with a 2% rate of unified tax) were not required to submit VAT returns for the period of such suspension.

Customs duty

Customs duty is usually payable by the importer upon import of the goods into Ukraine. Customs duty rates are established by the Customs Tariff of Ukraine. On 1 January 2023, a new version of the Customs Tariff of Ukraine came into force, containing a list of rates of the national tax - import duty on goods imported into the customs territory of Ukraine and systematized in accordance with the Ukrainian Classification of Goods for Foreign Economic Activity (UCG FEA), based on the current seventh edition of the Harmonised Commodity Description and Coding System version 2022 and the relevant version of the Combined EU Nomenclature (Official Journal of the European Union, 29.10.2021, L 385). The commodity nomenclature was brought in line with international standards based on the Harmonised Commodity Description and Coding System 2022 and the Combined Nomenclature of the European Union (EU). Accordingly, 722 UCG FEA codes were revised, 600 new items were introduced, and the changes mainly affected goods from the agricultural, chemical, forestry, textile, non-ferrous metals, machinery, transport, etc. sectors. Regardless of the legislative changes, the duty rates remain unchanged. They remained the same as set forth in the Law of Ukraine No. 584-VII On the Customs Tariff of Ukraine dated 19 September 2013.

Currently, there are three duty rates: preferential, relieved, and full rates. Preferential rates apply to goods originating from the countries with which Ukraine has concluded free trade agreements (FTAs). Relieved rates of duty apply to goods originating from the World Trade Organisation (WTO) countries and countries that have granted Ukraine ‘most favored nation’ trade status. Full rates of duty apply to the goods originating from all other countries or where the country of origin cannot be determined (is unknown).

The European Commission suspended import duties on all Ukrainian exports to the European Union for one year. Suspension of all EU anti-dumping and safeguard measures in place on Ukrainian steel exports for one year also took place. The United Kingdom reduced all tariffs on goods imported from Ukraine and removed all quotas under the FTA.

Ukraine has concluded FTAs with the countries/members of the European Union, European Free Trade Association (EFTA) countries, and such countries as Canada, Georgia, Israel, Macedonia, Montenegro, the United Kingdom of Great Britain and Northern Ireland, and Turkey (in the process of ratification by governments). These agreements allow the importation of a variety of goods into Ukraine with 0% duty (or with preferential rates of duty), subject to compliance with preferential rules of origin. 

From August 2020, Ukrainian companies may obtain the status of Authorised Economic Operator (AEO). The AEO programme was developed in Ukraine in accordance with EU legislation. The obtainment of AEO status will simplify the customs clearance procedures, provide significant optimisation of time, speed up the logistics, and increase security of international supplies. AEO status also gives opportunities for improving general quality control, management of internal processes, protection of data, and commercial information.

From October 2022, Ukraine also became a member of the Convention on a Common Transit Procedure (NCTS) and to the Convention on the Simplification of Formalities in Trade in Goods.

Starting from 1 December 2023, the European Union and Ukraine will introduce Alternative Rules of Origin at the bilateral level.

In particular, the agreement provides for the introduction of new terms in the Harmonized Commodity Description and Coding System such as ’interchangeable goods‘, ’maximum content of materials originating in third countries‘, ’groups‘, and ’items‘. The list of goods that are fully sourced in the countries party to the Convention has also been updated. It is envisaged to use only two documents to confirm the origin: the EUR.1 certificate and the declaration of origin instead of four (EUR-MED documents are excluded), which will simplify the procedure for confirming the origin. In addition, the validity of documents of origin has been extended from four months to ten months. The list of documents required to confirm the origin of materials/raw materials used in the production of finished goods has been clarified, in particular, the supplier's declaration and the long-term supplier's declaration. The mechanism for granting the status of an authorised (approved) exporter has also been simplified.

Changes related to the introduction of martial law

Importation of goods for military purposes as a humanitarian aid is allowed under simplified export control procedure.

Starting from 1 December 2023, Resolution of the Cabinet of Ministers of Ukraine No. 174 dated 1 March 2022 ’Certain Issues of Humanitarian Aid Passage through the Customs Border of Ukraine under Martial Law‘ will cease to be effective and with it the requirement to provide letters of guarantee from end users of humanitarian aid to the customs authorities when passing through the customs border of Ukraine.

All military and dual-use goods will be cleared on the customs border of Ukraine as humanitarian aid in accordance with the requirements of the new Procedure for the clearance and accounting of humanitarian aid under martial law, approved by the Cabinet of Ministers of Ukraine dated 5 September 2023 No. 953.

On 1 December 2023, Resolution No. 953 came into force, which defines the Procedure for recognising goods as humanitarian aid, passing them through the customs border of Ukraine and customs clearance, receiving, providing, distributing, and controlling the intended use of humanitarian aid imported into the customs territory of Ukraine for the period of martial law.

To prevent abuse, the importation of humanitarian aid under the new rules will involve full digitalisation of related processes as follows:

• Registration on the electronic platform of the recipient of humanitarian aid who plans to import the goods.
• Preparation of a declaration with a unique number containing information about the goods, their quantity, etc.
• Submission of a report on the distribution of humanitarian aid by the organisations that imported it.

In order to support Ukrainian business in any way and by any means, the government has adopted tax and customs simplifications during the war. The key customs improvements include the following:

• Moratorium on documentary customs audits.
• Customs clearance outside of the location of customs authorities or out of business hours.

• A simplified procedure for declaring goods by submitting a preliminary customs declaration containing all the necessary information for the release of goods was established.

Other important changes

• Starting from 7 November 2023, the rules providing for the possibility of customs clearance of goods without their presentation to the customs office ceased to be effective, and it became mandatory to present goods and commercial vehicles to the customs authority during their customs clearance under a customs declaration filled out in the usual manner, including in the customs regime of export, to the customs authority.
• A significant part of the terms stipulated by the Customs Code of Ukraine is suspended (e.g. term of temporary storage under customs control, term of storage in the customs warehouse mode, term of returning of advance payments, etc.).

• The possibility of internal transit of goods using the NCTS, similar to Union transit under the EU Customs Code.
• Introduction of additional transit simplifications: The status of an authorised TIR consignor and the status of an authorised TIR consignee, bringing the requirements for sealing all transit movements or, in case of impossibility of sealing, ensuring the identification of the relevant goods in line with the EU customs legislation and the provisions of the Convention on a Common Transit Procedure, issuing one transit declaration for goods that are or will be transported in one vehicle (container or package) from the customs office.

Excise taxes

Excise tax applies to certain goods imported to or produced in Ukraine. Excisable goods include ethyl alcohol, alcoholic beverages, beer, tobacco and tobacco products, liquids for e-cigarettes, cars, car bodies, motorbikes, liquefied gas, petrol, diesel fuel, other fuel material, and electric power.

The excise tax rate for all types of tobacco, cigarettes, raw tobacco, and tobacco waste, as well as the minimum excise tax on cigarettes, will increase by 20% per annum by 2025.

Ukraine has special electronic administration systems for excise tax on fuel and alcohol. These systems are aimed to control incoming and outgoing flows of fuel and alcohol in the market. The systems require entities to issue and register within the systems excise accounting documents (excise invoices) electronically on each operation of fuel and alcohol sale, their usage for the company’s needs, including for manufacturing purposes.

Starting from 1 January 2026, an electronic excise tax stamp (instead of a paper stamp) is introduced for alcoholic beverages, tobacco products, and liquids used in electronic cigarettes.

Changes related to the introduction of martial law

During the state of martial law, changes to the excise tax rules will apply, including:

• Import and supply of armoured vehicles are exempt from excise tax, provided the final recipient of those goods are law enforcement agencies, the Ministry of Defence of Ukraine, Armed Forces of Ukraine and other military formations, and voluntary formations of territorial communities.
• No excise tax liability arises for any type of the excisable products in the event of their disposal for the state needs in accordance with the legislation or their transfer to certain recipients (e. g. the Armed Forces of Ukraine) without the reimbursement of cost, as well as in the event of their provision as humanitarian aid.

Tax on real estate other than land plots (real estate tax)

Owners of residential and non-residential property in Ukraine (both individuals and legal entities, including non-residents) are subject to local real estate tax (RET). The tax base is determined based on the size of the living space of a real estate asset.

Some types of property are exempt from RET, for example:

• Industrial buildings (i.e. production buildings, workshops, storehouses of industrial entities).
• Buildings and facilities of agricultural producers (both legal entities and individuals), which are classified as 'agricultural buildings, buildings of forestry, and fishing enterprises' by the State Classifier of Buildings and Facilities and which are not leased by the owner.
• Non-residential premises that are used by small and medium-sized businesses, conducting their activities at ‘small architectural structures’ (e.g. kiosks, stalls, pavilions) and markets.
• Property owned by government agencies and the non-profit organisations established by them, etc.

The RET rates are set by the local government but cannot exceed 1.5% of the minimal salary as of 1 January of the reporting year per square metre (for 2024, the maximum is around UAH 106 per square metre).

Changes related to the introduction of martial law

Starting from 2022, subject to certain conditions, no real estate tax shall be assessed and paid for:

• Real estate located in areas affected by military operations or temporary occupation by Russian armed units. This exemption applies to residential and non-residential properties in these areas. The list of these areas was established by the Cabinet of Ministers of Ukraine.
• Residential and non-residential real estate that has been destroyed as a result of the military aggression of the Russian Federation also qualifies for the tax exemption.
• Real estate that has been damaged as a result of the military aggression of the Russian Federation may also be eligible for the tax exemption, subject to the specified conditions.

Land tax

Land tax is a local tax and assessed annually for the following year, paid monthly in equal instalments by the owners or users of the land. The rate of land tax depends on the category, location, and the existence of a state valuation for each particular land plot.

Starting from 1 January 2022, a minimal tax burden for agricultural producers on land plots was introduced. Minimal tax burden should be calculated as follows:

• For land plots for which normative monetary evaluation has been carried out:
  • Minimal tax burden = (normative monetary evaluation of land plot) X coefficient 5% X (number of months in a year when land plot was used/rented/owned etc.)/12.
• For land plots for which normative monetary evaluation has not been carried out:
  • Minimal tax burden = (normative monetary evaluation per 1 hectare in the respective region) X coefficient of 5% X (number of months in a year when land plot was used/rented/owned etc.)/12.

If the minimum tax burden is greater than the amount of other taxes paid by the taxpayer (CIT, personal income tax [PIT], land tax, etc.), the taxpayer will have to increase CIT in the income tax return accordingly.

Changes related to the introduction of martial law

No land tax and no general minimum tax liability shall be assessed and paid for land plots where military operations are/were in progress or which are/were temporarily occupied by Russian armed units or defined by regional military administrations as those contaminated by explosive items from the beginning of 2022.

Please note that the list of such territories was established by the Cabinet of Ministers of Ukraine.

Transport tax

A local transport tax is charged on owners of passenger cars with an average market value exceeding 375 minimal salaries as of 1 January of the reporting year (i.e. UAH 2,662,500 for 2024) and less than five years old.

The Ministry of Economic Development and Trade of Ukraine is required to publish (on an annual basis, before 1 February of the reporting year) on its website a list of vehicles that are subject to the transportation tax (including brand, model, year of production, engine displacement, fuel type).

A tax of UAH 25,000 for each car per year should be paid by the car owner.

Stamp duty

Stamp duty is imposed on certain actions, including the notarisation of contracts. In most cases, the amounts involved are nominal.

Operations carried out at commodity exchanges and real estate sales incur a stamp duty of 1%.

Payroll taxes

Employers and other business entities that pay income to individuals are defined as tax agents and are responsible for withholding PIT, military tax, and mandatory unified social contribution (USC) (see below) and remitting them to the state budget.

Unified social contributions (USCs)

Employers (including representative offices of foreign companies in Ukraine) are required to pay USC in respect of their employees. USC applies to all salaries paid through the payroll of a Ukrainian entity or a Ukrainian representative office of a foreign entity, as well as remuneration paid to individuals under civil agreements.

The general USC rate (payable by the employer) is 22% (except for special decreased rates for contributions regarding disabled people, etc.), which applies to gross remuneration. The USC accrued by the employer is deductible for CIT purposes.

The taxable base for contributions is capped. The cap is set at 15 times the minimal salary; starting from 1 January 2023, the cap is UAH 100,500.

Employees are relieved from paying USC.

Changes related to the introduction of martial law

Those individual entrepreneurs who are registered as group 2 and 3 payers of unified tax and legal entities that are group 3 payers of unified tax shall be exempt from payment of USC in respect of their employees mobilised to Ukrainian Armed Forces. These amounts shall be covered from the state budget funds.

For the duration of martial law (but not after 1 August 2023), penalties for late payment, assessment, preparation, and submission of USC reports shall be cancelled.

For the duration of the martial law legal regime (but not after 1 August 2023), no penalties shall be assessed for USC payers, and any penalties assessed for these periods shall be written off.

Special Pension Fund charges

The following special charges are payable to the State Pension Fund:

• 3%, 4%, or 5% charge on the value of a new car, which is first subject to registration with the government agency (state traffic inspectorate), depending on the value criteria prescribed by the legislation and the amount of the statutory subsistence minimum for able-bodied individuals (for the year 2023, the following value criteria range applies: up to UAH 499,620 - 3%; above UAH 499,620, but not more than UAH 878,120 - 4%; above UAH 878,120 - 5%).
• 1% charge on the acquisition of real estate payable by individuals and legal entities that purchase real estate.
• 7.5% charge on mobile communication services.

Charges on environmental pollution

Environmental pollution charges (ecological taxes) are imposed on any legal entity that discharges contaminants into the environment (air or water) or disposes of waste. The actual rate depends on the type and toxicity of each contaminant.

Charges on environmental pollution are deductible for CIT purposes.

No environmental tax shall be assessed and paid from 2022 for assets located in areas where military operations are/were in progress or which are temporarily occupied by Russian armed units or defined by regional military administrations as those contaminated by explosive items.

Please note that the list of such territories was established by the Cabinet of Ministers of Ukraine.

Charge for subsoil usage (rent)

Companies engaged in extracting mineral resources in Ukraine, regardless of the form of their ownership, are liable for a charge for use of subsoil.

Rent payment for subsoil use is calculated as follows:

= Value of extracted mineral resource * Cost of respective unit of extracted mineral resource * Tax rate (%) * Adjustment coefficient

The value of extracted mineral resources is determined as the greater of the following two calculation methods:

• The actual taxpayer’s selling prices.
• The taxpayer’s costs increased by the established profitability coefficient.

Specific rules apply in determining the selling prices for extraction of oil, condensate, natural gas, and iron ore.

Adjustment coefficients may apply to the rent payment for subsoil use rates depending on the type of minerals and conditions of extraction. For example, coefficient 0.25 will be applied to the tax rate for iron ore extracted by underground mining methods with a depth of over 300 metres for the enrichment of magnetite iron content of less than 35%.

As of 2024, the charge for subsoil usage is as follows:

• For condensate and oil extraction: From 16% to 31%.
• For metals: 6.25%.
• For iron ore: From 3.5% to 10% (depending on the average value of iron ore according to the IODEX 62% FE CFR China Index).
• For gas: From 3% to 70% (depending on the depth of deposits, actual price of gas realisation, and other conditions).

Within controlled transactions, the tax base for rent is determined based on the actual selling price of the mineral, which cannot be less than the price determined in accordance with the arm’s-length principle.

Charges for the use of subsoil are deductible for CIT purposes.

Changes related to the introduction of martial law

• The algorithm for the calculation of the actual sales price for imported gas (previously determined as the average customs value of imported gas for the reporting period) has been revised to add a partial link to the arithmetic mean of natural gas price quotes for the reporting month (Front Month Settlement Prices) at the Dutch gas hub (TTF) according to the EEX (The European Energy Exchange) data for the previous reporting month.
• Subsoil use tax rates for natural gas have been revised to introduce a progressive scale linked to the actual sales price for the period.
• The state guarantees of investment protection related to using the level of subsoil rent tax for extracted natural gas will apply from 1 March 2022 till 1 March 2032.
• A previously acquired site of new oil-and-gas-bearing subsoil may be returned if a conclusion is obtained that the intended activity is unacceptable due to environmental impacts; in this case, costs incurred in relation to the special oil-and-gas-bearing subsoil permit and any related charges shall be reimbursed.

Other local taxes

According to the Tax Code, there are other local taxes that may be levied at the discretion of the local authorities (i.e. vehicle parking place duties, tourism duty).