Publication date: 06.06.2024
Legal basis of tourist tax in Ukraine
The tourist tax is one of the local taxes aimed at developing tourist infrastructure and improving conditions for recreation. In Ukraine, the tourist tax plays an important role in the formation of revenues of local budgets, contributing to the financial support of regions that are popular among tourists. In this article, we will consider the legal basis of the tourist tax, its objects, payers, rates and the procedure for calculation and payment, as well as provide recommendations for obtaining professional legal assistance.
Objects of taxation
The objects of taxation with the tourist tax are services for temporary accommodation (overnight stay), which are provided by hotels, motels, hostels, sanatoriums, boarding houses, holiday homes, recreation centers, camping sites, tourist centers, children's health camps, residential buildings, cottages and other facilities. objects used for temporary residence.
Fee payers
Tourist tax payers are citizens of Ukraine, foreign citizens and stateless persons who receive temporary residence services. Business entities that provide temporary accommodation services (hotels, sanatoriums, etc.) are responsible for charging and paying the fee to the budget.
Collection rates
Tourist tax rates are set by local councils within the limits set by the Tax Code of Ukraine. They can be from 0.5% to 1% of the cost of the entire period of stay (excluding value added tax) for domestic tourism, and from 0.5% to 5% for inbound tourism.
Benefits and exemptions
The Tax Code of Ukraine provides for certain benefits and exemptions from paying the tourist tax. For example, the following are exempt from paying the fee:
- Persons permanently residing in Ukraine and arriving on a business trip.
- Disabled people, war veterans, participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant.
- Children up to 18 years old.
- Persons who came for training or treatment.
Fee calculation and payment procedure
The tourist tax is charged by business entities providing temporary accommodation services during accommodation calculations. Payment of the fee is made to the local budget in which the object of temporary accommodation is located.
Business entities are required to keep records of tourist tax payers and submit tax returns to regulatory bodies within the established time limits.
Liability for non-payment of fees
In case of non-payment of the tourist tax within the prescribed period, a penalty is charged, and fines may also be applied. Controlling bodies have the right to check the correctness of calculation and payment of the tourist tax.
Legal analysis of the situation
If you have questions about the tourist tax, it is recommended to conduct a legal analysis of the situation with the help of professionals. A lawyer's consultation will help clarify all the nuances and avoid possible problems with the tax authorities. In particular, you can get the help of a lawyer online, which allows you to solve your questions conveniently and quickly.
Written consultation
For a more detailed consideration of your situation, you can use the written consultation service. This will allow you to get a detailed legal opinion that will help you act correctly in difficult tax situations.
Lawyer online
In today's world, more and more entrepreneurs and individuals choose the services of a lawyer online to solve their legal issues. It is convenient, fast and efficient. A lawyer will help you deal with tourist tax issues, provide advice and suggest optimal ways to solve your problems.
Conclusion
Lawyer's consultation, legal analysis of the situation, online lawyer's help and written consultation - these are the services that will help you understand all the nuances of the tourist tax and make the right decisions.
