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Draft Law No. 1210: Summary of Anticipated Changes
Ernst & Young
Kyiv, Ukraine, Wed, Feb 5, 2020
On 16 January 2020, the Verkhovna Rada of Ukraine adopted a draft law "On Amendments to the Tax Code of Ukraine on Improving Tax Administration, Removing Technical and Logical Mismatches in Tax Legislation" (registration No. 1210; hereinafter, the "Law") in the second
reading. After its signing by the President, the Law shall become effective from the date following its publication (save for certain provisions that come into force starting 1 July 2020 and 1 January 2021).
There is no final wording of the Law so far, so this review is based on the available text of the draft law introduced before the second reading and voting results. The Law significantly amends the Tax Code of Ukraine (the "Tax Code"). The key proposed changes are presented below.
