Creative industry

Creative industry

The following tax and customs incentives are implemented for development of creative industry in Ukraine:

  • VAT at the rate of 7% of transactions with:
    – provision of services for showing (conducting) theatrical, opera, ballet, musical, concert, choreographic, puppet, circus, sound, light and other performances, productions, performances of professional art groups, artistic groups, actors and artists (performers), cinematographic premieres, cultural and artistic events;
    -provision of services for showing original musical works, demonstration of exhibition projects, conducting tours for groups and individual visitors in museums, zoos and nature reserves;
    – provision of services for distribution, demonstration, public notification and public showing of films adapted in accordance with the legislation into Ukrainian-language versions for persons with visual impairments and persons with hearing impairments;
    – provision of short-term accommodation services provided by hotels, resort hotels, luxury hotels, motels and similar means of temporary accommodation;
    sale of tickets for sports events at the all-Ukrainian and international levels;
  • temporary VAT exemption (until 2025) of operations related to supply of national films, supply of works and services for the production of national films, as well as supply of works and services for the production of an archival set of source materials of national films and films created on the territory of Ukraine, supply works and services for duplication of national films and foreign films, dubbed, voiced in the state language on the territory of Ukraine, as well as supply of works and services for dubbing, voicing in the state language of foreign films on the territory of Ukraine, supply of works and services for preservation and restoration of the national cinematographic heritage;
  • temporary exemption from VAT and customs duties (until 2023) of import operations of goods that are part of the national cinematographic heritage and goods intended for use in cinematographic activities.