We present a concise clarification regarding the taxation of personal income tax (PIT) and the unified social contribution (USC) for Diia City residents, as well as the procedure for paying PIT and USC in cases where the taxpayer does not meet the Diia City criteria. These matters have recently become the subject of numerous inquiries. […]
We would like to inform of important legislative developments concerning the applicability of international double taxation treaties in the context of the implementation of the Base Erosion and Profit Shifting (BEPS) standards in Ukraine, as well as the continued validity of certain international tax conventions on the avoidance of double taxation. Hope this information provides […]
We present a concise clarification of the current legislative framework governing the electronic excise stamp system (e-Excise), which has recently become the subject of numerous inquiries. At present, both state authorities and certain taxpayers are actively preparing for the full-scale implementation of the electronic excise stamp system. Such activity reflects the state’s commitment to strengthening […]
We present for general information a concise clarification of certain legislative amendments regarding the latest legislative amendments envisaging the expanded criteria for the related parties and transfer pricing. We trust that this publication will provide new practical insights and help avoid potential mistakes in connection with the legislative changes described below. As of 2025, the […]
In response to recent inquiries, we would like to provide a brief clarification of certain legislative provisions concerning the obligations of permanent establishments (PEs) of non-resident entities operating in Ukraine. It is worth noting that in 2025 Ukraine has continued the implementation of the international standards on tax transparency and anti-tax avoidance measures in line […]
The team at ArtesLex has prepared its regular annual general analysis of the key tax developments in Ukraine as of 2025. This analytical report focuses on the relevance of current legal provisions as well as projected legislative updates, and is intended for the firm’s clients. The material is aimed at both Ukrainian and foreign companies […]
We would like to inform that, as evidenced by recent cases, the pre-trial investigation bodies in Ukraine have returned to the practice of mass registration of criminal proceedings for alleged tax evasion, based solely on the unagreed (i.e., under dispute) tax accruals. With this in view, we would like to clarify certain legal aspects and […]
Tax inquiries – how to respond and the possibility of avoiding an inspection With the repeal of the moratorium on documentary audits, the attention of tax authorities to taxpayers has become increasingly intensive. The receipt of a request for information from the tax authority is a clear indication that such attention has now been directed […]
We provide below a brief clarification of certain legislative provisions that have recently become the subject of frequent inquiries. As demonstrated by recent projects, clients increasingly request clarifications and consultations concerning the legislative regulation of the registration of conscripts, military liable persons, and reservists by enterprises of various forms of ownership. A systematic analysis of […]
We find it appropriate to share the following important information: In the course of recent professional projects, we have become aware of widespread cases of illegal property seizures and numerous violations committed against the legal owners of the real estate. These incidents involve land plots and other immovables owned by the individuals and companies, carried […]