The Main Department of the State Tax Service in Zakarpattia Oblast (DPS) reminded that in Ukraine some categories of war veterans are exempt from paying the tourist tax while staying in hotels and other temporary accommodation facilities.
Who is eligible for the exemption
Three categories are entitled to the exemption: participants in combat operations, persons with disabilities resulting from the war and participants in the war. These categories are defined by the Law of Ukraine "On the Status of War Veterans and Guarantees of Their Social Protection".
The mere fact of military service or participation in the defence of Ukraine is not sufficient — a person must have an officially issued veteran status. Without such an identity document, the tourist tax may be applied on the general basis.
How to confirm entitlement and the procedure for applying the benefit
To use the exemption, the relevant identity document must be presented: an identity card for a participant in combat operations, an identity card for a person with a disability resulting from the war, or an identity card for a participant in the war. A veteran’s electronic identity card has the same legal force as a paper one.
The benefit is provided for in the Tax Code of Ukraine. The tourist tax is a local charge levied during temporary accommodation in hotels, hostels and similar establishments; the tax agent (the establishment admitting guests) at check-in has the right to request a document proving the status.
If proof of status is not available at check-in, the establishment may charge the tourist tax on the general basis until the identity document is submitted. The exemption applies once the relevant status has been confirmed.
