Expense management module › Global expense management › Ukraine
Last updated : 11.05.2026
Expense rules in Ukraine.
Ukraine applies VAT (PDV) at 20% with strong digitalization (mandatory e-receipt). Wartime context: special regimes and extended exemptions since 2022.
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1Expense rules & reclaimable VAT
PDV 20% standard, 7% medicines/medical products, 14% certain agricultural goods. E-invoice mandatory via ESPP system.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 20% | Deductible | E-invoice + client EDRPOU |
| Lodging | 20% | Deductible | Company e-invoice |
| Alcohol | 20% | Limited | Excluded from business meals |
| Fuel | 20% | Deductible | E-invoice required |
| Transport | 20% | Deductible | Taxi/Uber/airfare |
| Client gifts | 20% | Non-deductible | Strict cap |
Receipt
e-invoice (PNK)
DPS registration number
Meal cap
<= UAH 800/pers
Above: justify
SourcesUkraine Tax Authority
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts (fuel + tolls).
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On e-invoice |
| Company car | – | Fuel card | – |
| Taxi/Uber | – | 100% on receipt | E-invoice required |
Tracking
Logbook
Date, distance, purpose
SourcesUkraine Tax Authority
3Per diem and travel allowances
Per diem: max UAH 600/day deductible (Cabinet of Ministers resolution). Above: company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Kyiv | UAH 500 | UAH 1 800 | UAH 2 500 |
| Lviv | UAH 400 | UAH 1 200 | UAH 1 800 |
| Odesa | UAH 400 | UAH 1 300 | UAH 1 900 |
| Other cities | UAH 300 | UAH 900 | UAH 1 500 |
Conversion
~1 EUR = 44 UAH
Variable
War zone
Special regimes
Check zone status
SourcesUkraine Tax Authority
4Foreign VAT recovery
No PDV recovery for non-resident companies. Residents: monthly PDV credit via return. Extended exemptions during wartime.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | PDV credit | Monthly (20th) | PDV return |
| Non-resident companies | None | – | Final cost |
| IT/Diia City | Special regime | Quarterly | Diia status |
Statute of limitations
1,095 days (3 years)
Suspended in war zones
SourcesUkraine Tax Authority
Centralize your Ukraine expenses
Illizeo handles PNK e-invoices, UAH/EUR conversion and PDV compliance (including wartime regimes) for your teams in Ukraine.
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