In 2020, the transport tax is applicable to passenger vehicles manufactured in 2015 (inclusively) average market cost of which is more than 1 771 125 UAH.
List of passenger vehicles that are subject to the transport tax in 2020 is available on the official website of the Ministry for development of economy, trade and agriculture of Ukraine by the following link: http://www.me.gov.ua/Vehicles/CalculatePrice?lang=uk-UA.
Specified list contains such the following data: brand, model, year of manufacture, capacity of engine cylinders and type of fuel.
| For reference: Total number of passenger vehicles that are subject to the transport tax in 2020 is 172. This year such brands of vehicles are in the list: AstonMartin, Audi, Bentley, BMW, Cadillac, Chevrolet, Dodge, Ferrari, Ford, GMC, Lamborghini, LandRover, Lexus, Lincoln, Maserati, Mclaren, Mercedes-Benz, Polestar, Porsche, RezvaniBeast, Rolls-Royce, Tesla, Toyota. |
So, the main aspects that transport tax payer must know are listed in the Table:
| Information for the transport tax payer | ||
| Taxpayers | Individuals and legal entities, as well as non-residents who have vehicles registered in Ukraine in accordance with the current law, specifically vehicles which according to Sub-paragraph. 267.1.1 Paragraph. 267.1 Article. 267 are objects of taxation. | According to Sub-paragraph. 267.1.1 Paragraph. 267.1 Article. 267 of the Tax Code of Ukraine |
| Object of taxation | Passenger vehicles which were manufactured less than 5 years ago (inclusively) and which average cost is more than 375 minimum wages determined by the law as of the 1st of January of the tax (reporting) year. Monthly minimum wage is 4723 UAH from the 1st of January 2020 (Article 8. Of the Law of Ukraine “On the state budget for 2020” as of 4.11.2019 №294-ІХ). That is, in 2020, the transport tax is applicable to passenger vehicles manufactured in 2015 (inclusively) average cost of which is more than 1 771 125 UAH. For reference: Average market cost is determined by the Ministry for development of economy, trade and agriculture of Ukraine as of the 1st of the tax (reporting) year considering brand, model, year of manufacture, capacity of engine cylinders, type of fuel. Annually, till the 1st of February of the tax (reporting) year Ministry for development of economy, trade and agriculture of Ukraine publishes the list of such vehicles which should contain such data: brand, model, year of manufacture, capacity of engine cylinders, type of fuel (Sub-paragraph. 267.2.1 Paragraph. 267.2 Article. 267 of the Tax Code of Ukraine) Mechanism for determining average market cost of passenger vehicles is stipulated by the Resolution of the Cabinet of Ministers of Ukraine “On approval of Mechanism for determining the average market cost of passenger vehicles and changes to Annexes 1 and 2 to the Procedure for determining the average market value of vehicles, motorcycles and mopeds” as of 18.02.2016 № 66. | According to Sub-paragraph. 267.2.1 Paragraph. 267.2 Article. 267 of the Tax Code of Ukraine |
| Taxation base | Passenger vehicle that is object of taxation according to Sub-paragraph. 267.2.1 Paragraph. 267.2 Article. 267 of the Tax Code of Ukraine | According to Sub-paragraph. 267.3.1 Paragraph. 267.3 Article. 267 of the Tax Code of Ukraine |
| Tax rate | Is determined for a calendar year in the amount of 25.000 UAH per passenger car that is object of taxation according to Sub-paragraph. 267.2.1 Paragraph. 267.2 Article. 267 of the Tax Code of Ukraine Attention! Calculation of the tax amount on the object / objects of taxation of individuals is carried out by the controlling body at the place of the taxpayer’s registration (Sub-paragraph. 267.1.1 Paragraph. 267.1 Article. 267 of the Tax Code of Ukraine) | According to Sub-paragraph. 267.4.1 Paragraph. 267.4 Article. 267 of the Tax Code of Ukraine |
| Tax payment procedure | Tax is paid at the place of registration of the objects of taxation and is credited to the relevant budget in accordance with the provisions of the Budget Code of Ukraine. | According to Sub-paragraph. 267.7.1 Paragraph. 267.7 Article. 267 of the Tax Code of Ukraine |
| Payment deadlines | For individuals – 60 days from the date of delivery of the tax notification-decision. Attention! Tax notification-decision(s) on payment of the amount / amounts of the tax and corresponding payment requisites are sent (handed over) to the taxpayer by the controlling body at the place of its registration (Sub-paragraph. 267.6.2 Paragraph. 267.6 Article. 267 of the Tax Code of Ukraine) For reference: budget accounts for payment of taxes, including the transport tax by individuals are posted on the official website of the STS by the following link: tax.gov.ua/byudjetni-rahunki/ | According to Sub-paragraph. 267.8.1 Paragraph. 267.8 Article. 267 of the Tax Code of Ukraine |
| Liability for late payment | If the taxpayer fails to pay agreed amount of the monetary obligation within the terms defined by the Tax Code, such taxpayer will get a fine of the following amount: - 10% of the repaid amount of the tax debt for a delay of up to 30 calendar days inclusively, subsequent to the last day of payment deadline of the monetary obligation amount; - 20% of the repaid amount of the tax debt for a delay of more than 30 calendar days following the last day of payment deadline of the monetary obligation amount; At the same time, it is envisaged that starting from the first working day following the last day of the payment deadline (including the period of administrative and / or judicial appeal), there will be accrual of penalty (Sub-paragraph. 129.1.2 Paragraph. 129.1 Article. 129 of the Tax Code of Ukraine)
| According to Paragraph. 126.1 Article. 126 of the Tax Code of Ukraine |
| Additional information about the transport tax |
Citizens abroad have opportunity to make a call to the Contact center from stationary or mobile phone by number: +380 44-454-16-13. |
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Please note that individuals – taxpayers have the right to submit writing application to the supervisory authority at the place of their registration for data verification regarding:
- objects of taxation owned by the taxpayer;
- amount of the tax rate;
- accrued amount of tax (Sub-paragraph. 267.6.10 Paragraph. 267.6 Article. 267 of the Tax Code of Ukraine)
Transport tax taxation features:
In case of discrepancies between the data of the controlling bodies and data confirmed by the taxpayer based on the originals of the relevant documents (particularly, documents certifying ownership of the taxable object, transfer of ownership of taxation object, documents that affect the average market cost of vehicle) the controlling body at the place of the taxpayer’s registration will recalculate amount of the tax and send new tax notification-decision to the taxpayer. Previous tax notification-decision is considered canceled.
Individuals – non-residents apply for data verification to the controlling bodies at the place of registration of the taxation objects in order specified in Sub-paragraph. 267.6.10 Paragraph 267.6 Article 267 of the Tax Code of Ukraine.
In the case if the passenger vehicle is more than 5 years, the tax must be paid during the calendar year for the period from the 1st of January of this year to the beginning of the month following the month when the age of such vehicle reaches (will reach) five years (Sub-paragraph. 267.6.7 Paragraph. 267.6 Article. 267 of the Tax Code of Ukraine).
In case of unlawful occupation of vehicle – taxation object (Sub-paragraph. 267.1.1 Paragraph. 267.1 Article. 267 of the Tax Code of Ukraine) by the third party the transport tax is not payable for such vehicle from the month following the month when the passenger vehicle was unlawfully occupied if such fact is confirmed by the relevant document on entering information about the commission of a criminal offense to the Unified Register of Pre-trial Investigations issued by the authorized state body.
In case of return of vehicle to its owner (legitimate owner) the tax for such vehicle is paid from the month vehicle was returned in accordance with the investigator’s order, prosecutor or court decision. The taxpayer is obliged to provide the copy of such order (decision) within 10 days of receipt to the controlling body (Sub-paragraph. 267.6.8 Paragraph. 267.6 Article. 267 of the Tax Code of Ukraine).
Regarding taxation objects purchased during the year:
The tax is paid by the individual – taxpayer starting since the month when the ownership of this object has occurred.
Controlling body sends tax notification-decision to the new owner after receiving information about the transfer of ownership. Accrual of tax and forwarding (delivery) of tax notification-decision on payment of tax to individuals – non-residents is made by the controlling bodies at the place of registration of taxation objects owned by such non-residents.
In case of transfer of ownership of taxation objects from one owner to another during the reporting year the tax is calculated by the previous owner for the period from the 1st of January of this year to the beginning of that month when he/she lost the ownership of the specified taxation object, subsequently the tax is calculated by the new owner - from the month when he/she acquired ownership of taxation object (Sub-paragraph. 267.6.5 Paragraph. 267.6 Article. 267 of the Tax Code of Ukraine).
Controlling body sends tax notification-decision to the new owner after receiving information about the transfer of ownership.
Taxation objects that were acquired during the year, the transport tax is paid in proportion to the number of months remaining before the end of the year starting from the month of registration of the vehicle (Sub-paragraph. 267.6.6 Paragraph. 267.6 Article. 267 of the Tax Code of Ukraine).