This year’s tourist tax revenues amounted almost 4.1 million UAH. In particular, more than 1.6 million UAH was paid by legal entities and 2.5 million by UAH individuals – entrepreneurs. This was reported by Main Directorate of the STS in Ivano-Frankivsk region.
Reminder! Tourist tax is a local levy and therefore, first of all, local self-governments should be interested in ensuring its revenues. The tourist tax rate is set for each day of temporary accommodation in places of residence (overnight stay) in the amount of up to 0.5% of the minimum wage for domestic tourism and up to 5% of the minimum wage – for entry.
Tourist tax payers pay amount of levy in advance before temporary accommodation in places of residence (overnight stay) to tax agents who collect at rates, in places of collection and in compliance with other requirements specified by decision of the relevant council.
Tax agents pay levy at their location on a quarterly basis, within the period specified for the quarterly reporting (tax) period and in accordance with the tax declaration for the reporting (tax) quarter, or in advance up to 30 days (inclusively) each month based on decision of the relevant village, settlement, city council or council of the united territorial community.
Reminder! The declaration form and appendix to it approved by the Order of the Ministry of Finance of Ukraine dated 09.07.2015 № 636 “On approval of tax declaration forms for parking spaces and tourist tax” (with amendments by the Order of the Ministry of Finance of Ukraine dated 08.05.2019 № 186), indicators which are not reflected in the cumulative total but separately for each quarter.
Tourist tax declaration is submitted by tax agents to the controlling body quarterly, within 40 calendar days following the last calendar day of the reporting (tax) quarter.
If the business entity did not conduct business activities during the reporting quarter, temporary accommodation services in places of residence (overnight stay) were not provided and there are no indicators to be declared, the declaration for such reporting quarter is not submitted.
Taxpayers, attention! All the details and requisites of tax declaration must be filled in.