Ukraine VAT calculator (PDV)
Ukraine VAT calculator (PDV)Ukrainian PDV is 20% as the standard rate, 7% on medicines and medical devices, and 14% on six listed agricultural commodity codes. Registration is required above 1 000 000 UAH of supplies over 12 months.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 20. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-05
How pdv (vat) in Ukraine is calculated
All the figures here come from the **Tax Code of Ukraine itself**, in the revision of 17 September 2026. Article 193.1 sets the rates *"в таких розмірах"* — 20%, 0%, 7% and 14% — and article 181.1 sets the registration threshold.
**The 14% band is the most narrowly drawn in this whole catalog**, and that is the thing to get right. It does not apply to agricultural produce in general. It applies to six specific customs classifications — *"за такими кодами згідно з УКТ ЗЕД: 1001, 1003, 1005, 1201, 1205, 1206 00"* — which are wheat, barley, maize, soya beans, rapeseed and sunflower seed. A crop outside those codes takes 20% however agricultural it looks, so the commodity code decides, not the category.
The 7% rate covers medicines and medical devices entered in the relevant State registers. Registration follows article 181.1: supplies exceeding 1 000 000 UAH over the **last 12 calendar months**, and the Code is explicit that the figure is measured *"без урахування податку на додану вартість"* — net of the tax itself, which is worth noting because a gross figure would cross the line 20% sooner.
Worked example
ShowHide the full working: 5 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard - 20% |
| B2B reverse charge applies | no |
| Taxable turnover, last 12 months | 0 |
| Computed by the engine | |
| Rate | 0.2 |
| Effective Rate | 0.2 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 20 |
| Gross Amount ✓ pinned | 120 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What are the VAT rates in Ukraine?
20% standard, 7% on medicines and medical devices, and 14% on six listed agricultural commodity codes, all under article 193 of the Tax Code. A 0% rate applies to exports as a separate mechanism.
How much PDV is on 100 UAH?
20.00 UAH at the standard rate, for 120.00 UAH gross. On medicines at 7% it is 7.00 UAH and on listed grain at 14% it is 14.00 UAH.
Does the 14% rate cover all farm produce?
No, and this is the common error. It covers UKTZED codes 1001, 1003, 1005, 1201, 1205 and 1206 00 — wheat, barley, maize, soya, rapeseed and sunflower seed. Produce outside those codes is taxed at 20%.
When must I register for VAT in Ukraine?
When supplies over the last 12 calendar months exceed 1 000 000 UAH, measured excluding the tax itself under article 181.1 of the Tax Code.
Sources
- Tax Code of Ukraine, art. 193.1 - rates of 20%, 7% and 14% · checked 2026-10-05
- Tax Code of Ukraine, art. 181.1 - registration above 1 000 000 UAH over 12 months · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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