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The Law on Amendments to the Tax Code of Ukraine 2015 exempts national book producers from VAT.

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Ukraine/ 5.3 Sector specific legislation  

5.3.4 Literature and libraries

The Law on Copyright and Neighbouring Rights (1994, with amendments 1999, 2001, 2015-2017) and the Law on Professional Artists and Artists' Unions (1997) secure the right of authors and literary translators. Royalty rates for literary and translation activities established by the Cabinet of Ministers Resolution (2000) are based on the living wage and do not consider new market conditions. As a result, existing rates do not encourage such activities.

The Law on Publishing (1997, 2002) and the Law on State Support to Book Publishing (2003) determine the state policy and measures to provide conditions for the development of national publishing including the exemption of book producers from VAT since 2005, extended to 2015. On 13 February 2015, Verkhovna Rada approved the Law on Amendments to the Tax Code of Ukraine exempting national book producers from VAT.

The Law of Ukraine On amendments to some laws of Ukraine concerning the improvement of state management in book publishing (2016) envisages the establishment of the Ukrainian Book Institute with objectives to support book publishing, promote reading, stimulate translation activities, and promote Ukrainian literature all over the world (see chapter 4.3).

The Law on the 2017 Budget envisages allocating UAH 80 million for the state programme - “Support the Ukrainian Book Institute”. For 2018 the budget is envisaged to be UAH 94 million.

The Law on Libraries and Librarianship (1995, 1999, 2009, 2014-2016) regulates relations between the state and public libraries and determines the organisation of library activities in Ukraine.

Chapter published: 09-02-2018

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