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7% or 20%: determined by the VAT rate on hotel services

DPS Department of Ternopil reminds , that according to the claim. 193.1 Art. 193 and paragraph 74 of subsection 2 of section XX of the Tax Code of Ukraine (hereinafter – TCU) temporarily, until January 1, 2023, operations for the supply of temporary accommodation (accommodation) provided by hotels and similar temporary accommodation (class 55.10 group 55 NACE DK 009: 2010), are taxed at a rate of 7% on January 1, 2021.

Source: visnuk.com.ua

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