Not all vacationers have to pay the tourist tax when renting accommodation — who is exempt from additional costs
Hourly rental of a guest house does not exempt from paying the tourist tax. The State Tax Service (STS) explained that even without an overnight stay, such a service is considered one day of temporary accommodation according to Article 268 of the Tax Code of Ukraine.
Therefore, even in cases when a guest house is rented for only a few hours without an overnight stay, such a service for the purposes of the tourist tax is considered one day of temporary accommodation for each person who is a taxpayer of the tax.
The State Tax Service reminded that according to subparagraph "a" of paragraph 268.2.2 of paragraph 268.2 of Article 268 of the Tax Code of Ukraine, taxpayers of the tourist tax cannot be persons who permanently reside, including under lease agreements, in a village, settlement, or city whose councils have established such a tax.
Thus, persons who permanently reside in Kyiv, including on the basis of a housing lease agreement, are not taxpayers of the tourist tax when renting a guest house in the capital.
To confirm the place of residence, the tax authority referred to the Law of Ukraine dated November 5, 2021 No. 1871-IX "On the provision of public (electronic public) services regarding declaration and registration of place of residence in Ukraine".
Information about the place of residence may be contained, in particular, in the following documents:
- passport of a citizen of Ukraine;
- permanent or temporary residence permit;
- refugee certificate;
- certificate of a person in need of additional protection;
- certificate of a person granted temporary protection.
As previously reported by the Judicial and Legal Newspaper, according to Article 3 of the Law of Ukraine dated 06.07.1995 No. 265/95-VR, business entities conducting cash or cashless settlement operations are obliged to carry them out for the full amount of the cost of goods or services through registered cash registers or software cash registers. This rule also applies when the cost of the service includes the tourist tax. The buyer must receive a settlement document of the established form, in paper or electronic form, including the possibility of identifying the receipt by QR code.
The Tax Code of Ukraine defines the tourist tax as a local payment included in the price of the tourist service (Article 268 of the Tax Code). Therefore, when making settlements, the business entity must reflect the full amount of the transaction, which includes this tax. Only those models of cash registers included in the State Register of Cash Register Devices, maintained by the State Tax Service according to paragraph 5 of the Regulation approved by the Cabinet of Ministers of Ukraine Resolution No. 1315 dated 29.08.2002, are allowed to be used.
At the same time, the "STS Software Cash Register" software provided free of charge by the State Tax Service currently does not have the function of programming the tourist tax.
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