Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Tourist tax is a specific local tax, which is directed exclusively to the support of local budgets.
The local self-government body determines the rate of the tourist tax for each day of temporary stay at the place of residence, as specified in clause 268.5.1 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine).
The tourist tax for domestic tourism is set at no more than 0.5% of the minimum wage, and for inbound tourism - no more than 5% of the minimum wage. The tourist tax is calculated from the total number of overnight stays in places of temporary accommodation.
A variety of options are available for visitors looking for temporary accommodation, including hotels, motels, hostels, campsites, holiday homes, tourist bases, mountain lodges, holiday camps and guesthouses. In addition, there are residential buildings, annexes, apartments, cottages, rooms, garden houses, dachas and other similar facilities for overnight stays. It is important to note that the regulations do not specify a minimum period of stay, allowing both short-term and long-term residence.
For hourly stay, the fee is determined individually for each resident (payer), and the tax base is equivalent to one day.
Tax payers are obliged to make a preliminary payment of the tax to tax agents, who pay the tax at the established rates and in accordance with the requirements established by the relevant council, prior to temporary residence in the places of residence.
Tax agents are obliged to make quarterly payments at the designated place within the deadlines established for the reporting periods in accordance with the tax declaration for each quarter. Or by the decision of the relevant village, township, city council, council of OTG in accordance with the procedure established by law, they can choose to make advance payments by the 30th of each month (by February 28-29). perspective plan of community territories.
In the event that taxpayers pay the initial fee for accommodation (reservation) in one quarter, but their temporary accommodation (overnight stay) falls on another tax period, the obligation to collect taxes from the agent arises during the reporting period when these persons are actually placed in designated places of residence.
Payers of the tourist tax cannot be (clause 268.2.2 of the PKU):
- persons who permanently reside, including under the terms of employment contracts, in a village, town or city, whose councils set such a fee;
- persons specified in paragraphs "in" paragraph 14.1.213 PKU, who have arrived on a business trip or are temporarily accommodated in places of residence (overnight stay), specified in paragraphs "b" of paragraph 268.5.1 PKU belonging to natural persons on the right of ownership or on the right of use under a lease agreement;
- persons with disabilities, children with disabilities and persons accompanying persons with disabilities of the I group or children with disabilities (no more than one accompanying person);
war veterans; participants in liquidation of the consequences of the accident at the Chornobyl NPP;
- persons who arrived with vouchers (cursors) for treatment, recovery, rehabilitation at medical and preventive, physical culture and health and sanatorium-resort facilities, which have a license for medical practice and accreditation of the central executive body implementing the state policy in the field of protection health;
- children under the age of 18; children's medical and preventive, physical culture and health and sanatorium-resort facilities;
- family members of a natural person of the first and/or second degree of kinship, determined in accordance with paragraphs 14.1.263 PKU, which are temporarily accommodated by such an individual in the places of residence (overnight stay), specified in paragraphs "b" of paragraph 268.5.1 PKU belonging to natural persons on the right of ownership or on the right of use under a lease agreement;
- registered as IDPs in accordance with the Law of Ukraine "On Ensuring the Rights and Freedoms of Internally Displaced Persons" dated 10.20.2014 No. 1706-VII, who are temporarily accommodated in places of residence (overnight accommodation) specified in paragraphs 268.5.1 of the PKU, and the information about the address of such places is indicated in the certificate on registration of IDPs as the address of their actual place of residence/stay.
In order to confirm the exemption from paying the tourist tax, natural persons must provide the tax agent with copies of the relevant documents confirming their right to the preferential category, while the vouchers can be presented in their original form.
Confirmation of the business trip of an individual is authorized by the head of the enterprise or the person who replaces him, as specified in the order. This order specifies the purpose, tasks (if any), destination (including cities or other places), and the specific enterprise, institution or organization that the employee will visit. It also includes the duration of the trip, the source of financial support for travel expenses, and any additional information that the manager deems necessary (such as the type of transportation or funding restrictions). After the estimate is approved, the employee sent on a business trip is provided with a copy of the order and, if available, a program of activities.
Persons with disabilities, including children, can confirm their status by presenting relevant certificates or documents, for example, an inspection report of the Ministry of Health, Welfare and Sport, a certificate of receipt of state social assistance, a pension certificate on disability or a document confirming the status of an accompanying person for persons with disabilities disabled or children (limited to one attendant).
Persons who are war veterans or participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant can confirm their status by presenting an appropriate certificate.
In order to receive a discount on the payment of the tourist tax, persons living in a sanatorium or boarding house must provide a voucher or a ticket for courses, as well as a birth certificate of children under 18 years of age.
Verification of the status of a family member, in particular the first or second degree of kinship, is carried out by presenting certificates that meet the requirements of the Law of Ukraine "On State Registration of Civil Status Acts" dated 07/01/2010 2398-VI.
Individuals who have not submitted the necessary documents confirming the right to preferential status are responsible for paying the tourist tax.
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