During January – March 2020, the taxpayers who conduct activity in the tourism sector transferred more than 1.5 million UAH of the tourist tax to local budgets of the united territorial communities of Trans Carpathian region – which is 38% more than during the same period in 2019. This was reported by the Main Directorate of the STS in Ivano-Frankivsk region.
The biggest amounts of the tourist tax were transferred by the business entities of the city of Yaremche (almost 1.1 million UAH) and Ivano-Frankivsk (275.9 thousand UAH).
During the 1st quarter of 2020, tourists in the region such as Kolomyishchina were in a great demand among tourists – the tourist tax revenues have amounted 36.0 thousand UAH; Dolyn region – 27.6 thousand UAH and Kosiv region – 25.0 thousand UAH.
It should be reminded that the tourist tax rate is set by decision of the local self-government body for each day of temporary accommodation in the places of residence (overnights) up to 0.5% of the minimum wage – for domestic tourism and up to 5% of the minimum wage – for arriving.
At the same time please note that Sub-paragraph 268.5.1 Paragraph 268.5 Article 268 of the Tax Code of Ukraine stipulates that according to the decision of city, district and settlement councils collection rate can be effected from temporary placement in the following places of residence (overnight stay):
a) hotels, campsites, motels, hostels, hostels, holiday homes, tourist bases, mountain shelters, recreation camps, boarding houses and other hotel-type establishments, sanatoriums and resorts;
b) residential house, extension to a residential house, apartment, cottage, room, garden house, country house, any other objects used for temporary residence (overnight).
List of places of residence (overnight stay) should be published on the official web portal of respective councils.
