State Tax Service of Ukraine
The Ukrainian Air Transport Association urges the government to form a unified position on the taxation of operating leases of aircraft. The Bureau of Economic Security has opened criminal cases against five airlines due to the interpretation of lease payments as royalties.
The State Border Guard Service and the State Tax Service have signed an agreement on automated electronic information exchange. The new mechanism will allow tax officials to track Ukrainians' trips abroad to combat tax evasion.
Ukrainian airlines operate 131 leased aircraft out of 152, which is 86% of the fleet. The Bureau of Economic Security is investigating cases against 5 airlines over the interpretation of lease payments as royalties.
July 31 is the last day when Ukrainians can spend accumulated funds under the National Cashback program. From August 1, the unused balance will be returned to the state budget.
The Ministry of Foreign Affairs and the State Tax Service have expanded access to registration of the RNOCPP (tax identification number) for all Ukrainian citizens abroad. The service has been available since July 30 via e-Consul or consulates.
The lawyer stated that the BEB is obliged to take into account the results of the State Tax Service audits, which found no violations in the taxation of leasing. She emphasized that criminal prosecution requires new evidence, not a change in interpretation.
The results of the State Tax Service's tax audits are key evidence in cases of non-payment of taxes by airlines through leasing. Ignoring these conclusions without new evidence may indicate the groundlessness of criminal prosecution.
BEB is investigating cases against 5 airlines over alleged non-payment of 15% royalties for aircraft leasing. Experts state that this interpretation contradicts legislation and international conventions.
The Bureau of Economic Security has opened criminal proceedings against five airlines regarding leasing operations, equating them to royalties. Lawyers consider this pressure on business, as the State Tax Service previously found no violations during audits.
Prosecutor General Ruslan Kravchenko reported the return of UAH 1. 6 billion for the first half of 2026 in cases of tax evasion. Examples include compensation of UAH 33 million from an enterprise with defense contracts and UAH 98 million from a developer.
The Bureau of Economic Security is investigating cases against airlines, equating lease payments to royalties. Law enforcement officers ignore international conventions, existing court practice, as well as tax audits that found no violations.
Deputy Director of the STS Department Victoria Kasyan reported that only one audit of airlines revealed a reclassification of lease payments into royalties. The BES is investigating criminal cases against five air carriers for non-payment of 15% royalties.
Ukrainian airlines are forced to pay additional taxes for aircraft leasing over the past seven years due to a new interpretation of taxation. The Bureau of Economic Security has opened criminal proceedings against a number of carriers.
The State Tax Service interprets lease payments for aircraft as royalties, although it concerns the use of vehicles, not the transfer of intellectual property rights. Because of this, Ukrainian airlines are already facing criminal proceedings and the risk of retrospective additional charges.
The interpretation of aircraft leasing as royalties by the State Tax Service and the BEB contradicts the principles of applying international conventions on the avoidance of double taxation. International tax law expert Olena Kuznechikova emphasizes that the problem should be resolved by an official clarification from the Ministry of Finance, not by criminal prosecution of businesses.
Attempts to retroactively charge Ukrainian airlines 15% royalties for aircraft leasing could lead to the bankruptcy of most market players. The Aerospace Association of Ukraine calls on the state to ensure legal certainty on the issue.
Ukraine increased its defense budget to a record UAH 4. 4 trillion for 2026, having received the first tranche of EUR 3.9 billion from the EU for drones. At the same time, the Bureau of Economic Security is putting pressure on airlines, which paid UAH 702 million in taxes in 2025.
The Bureau of Economic Security is investigating criminal proceedings against five Ukrainian airlines over aircraft leasing. Experts warn that treating lease payments as royalties contradicts international law.
The Tax Committee of the Verkhovna Rada found statistical errors and manipulations in the BEB report for 2025. Deputies noted the low effectiveness of investigations, with only 13% of cases reaching court.
Ukraine's aviation industry paid a record UAH 702 million in taxes in 2025, despite the closed sky. Due to criminal cases by the Bureau of Economic Security (BEB) regarding aircraft leasing and a decline in profitability, businesses risk leaving Ukrainian jurisdiction.
In the first five months of 2026, owners of luxury cars paid UAH 140. 2 million in tax, which is 47.1% more than last year. The most funds came from Kyiv, Dnipropetrovsk, Kyiv, and Lviv regions.
The aviation industry paid a record 702 million UAH in taxes despite a critical drop in profits. The ESBU is exerting pressure on companies over tax disputes regarding leasing.
In 2025, the aviation industry transferred over UAH 702 million to the budget, marking a record for the past eight years. Passenger carriers paid the largest share.
The Rada has approved the taxation of income earned through online platforms at a rate of 10%. Services are expected to automatically report on users' earnings.
In 2026, an apartment gift agreement requires notarization and payment of state duty. A zero tax rate applies to close relatives.
SAPO has completed the case regarding the former head of the State Tax Service and a 147 million hryvnia scheme. Over 200 companies were used to minimize taxes through bribes.
Aviation could become a driver of Ukraine's post-war economic development. Currently, the industry is facing pressure from the ESBU due to attempts to tax transport leasing as royalties.
A tax inspector in the Sumy region was served a notice of suspicion for participating in a 2 million UAH scheme. He assisted his superior in extorting money from a business in exchange for a successful audit.
Economist Andriy Novak identified aviation and the agricultural sector as key to recovery. Pressure from the ESBU on airlines regarding leasing threatens the industry's survival.
The ESBU is persecuting airlines by reclassifying aircraft leasing as royalties. Investigators are ignoring court rulings and international tax conventions.