Ukraine: Guidance regarding treatment of legal entities acquiring Diia City residence mid-tax year

Guidance regarding inclusion of payments in tax base

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February 19, 2025

The State Tax Service (STS) clarified that legal entities becoming corporate income tax payers under the 9% special tax regime for residents of Diia City mid-tax year will include in their corporate income tax base payments for goods and services to taxpayers applying the simplified tax regime exceeding 50% (20% since January 1, 2025) of total costs from the previous year.

If they switched to the 9% special tax regime from July 1, 2024, thae tax base will apply to payments made after that date.


For more information, contact a KPMG tax professional in Ukraine:

Oksana Olekhova | oolekhova@kpmg.ua

 

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