The main administration of the DPS in the city of Kyiv draws attention to the fact that as of January 1, 2023, the tax benefits granted in the field of cinematography, space activities and the supply of software products ceased to be effective (items 3, 26 note 1 and 61 subsection 2 chapter XX “Transitional Provisions” of the Tax Code of Ukraine):
cinematography – the VAT exemption regime for the importation of certain goods used in the field of cinematography into the customs territory of Ukraine ends;
space industry – the VAT exemption regime for the importation into the customs territory of Ukraine by subjects of space activity of certain goods defined by the Customs Code of Ukraine, as well as the exemption from taxation of operations for the supply to the customs territory of Ukraine of the results of scientific research and research and development, expires works performed for the needs of space activities;
supply of software products – the regime of exemption from VAT for operations on the supply of software products expires;
Also, the tax benefits that were temporarily granted to hotels and similar means of temporary accommodation until January 1, 2023 regarding the VAT taxation of transactions for the supply of temporary accommodation (accommodation) services at a rate of 7 percent (item 74, sub-chapter 2, ch. XX “Transitional Provisions” of the PKU). At the same time, the specified benefit continues to be applied in accordance with paragraphs “in” clause 193.1 of Art. 193 of the PKU.
Source: gov.ua
