COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
Print this Page
EN DE FR  ||  About Us | Contact | Legal Notice Council of Europe LOGO  ERICarts LOGO
Print this Page
EN DE FR  Council of Europe LOGO  ERICarts LOGO

Ukraine/ 5.1 General legislation  

5.1.5 Tax laws

The Tax Code of Ukraine (2010 with amendments 2011-2013) envisages (Article 197.1.31) VAT exemption for "creation, delivery, promotion, restoration and distribution of the national cultural product". The Ministry of Culture has developed the Regulations relating to the "national cultural product", however, until now it has not been adopted by the government to ensure a change in the Tax Code. In 2014, the Ministry of Culture developed draft amendments to the Tax Code of Ukraine which present, among others, explanations about creation, delivery, restoration and distribution of the national cultural product, including:

  • music, dramatic, literature, fine arts, decorative, monumental and photography works created by domestic authors;
  • theatre performances, concert programmes and circus programmes, festivals, contests, tours, museum exhibitions, art exhibitions, books – created or organised by culture organisations, professional associations or entrepreneurs – residents of Ukraine;
  • music phonograms, audio and audio-visual works produced by culture organisations, professional associations or entrepreneurs – residents of Ukraine;
  • excursion services related to historical and cultural sites, museums, exhibitions;
  • research activities, expertise of cultural values, restoration works; and
  • national film production, etc.

The Law on Culture envisages (Article 13) the support of national producers in culture by creating favourable taxation conditions and providing government financial assistance for producing and distributing books, films and other kinds of cultural products in Ukrainian, inside and out of Ukraine.

There are no specific tax breaks or other such benefits for artists.


Chapter published: 05-06-2015

Your Comments on this Chapter?