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VAT rate for art and cinema

The VAT rate of 7% applies to:

  • theatrical, opera, ballet, music, concert, choreographic, puppet, circus, sound, light and other performances, productions, performances of professional art groups, artistic groups, actors and performers, cinematographic premiers er, cultural and artistic events;
  • original musical works, demonstration of exhibition projects, conducting excursions for groups and individual visitors in museums, zoos and reserves, visiting their territories and objects by visitors;
  • distribution, screening, public announcement and public screening of films adapted in accordance with the legislation in Ukrainian-language versions for the visually impaired and the hearing impaired.

Source: visnuk.com.ua

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