The VAT rate of 7% applies to:
- theatrical, opera, ballet, music, concert, choreographic, puppet, circus, sound, light and other performances, productions, performances of professional art groups, artistic groups, actors and performers, cinematographic premiers er, cultural and artistic events;
- original musical works, demonstration of exhibition projects, conducting excursions for groups and individual visitors in museums, zoos and reserves, visiting their territories and objects by visitors;
- distribution, screening, public announcement and public screening of films adapted in accordance with the legislation in Ukrainian-language versions for the visually impaired and the hearing impaired.
Source: visnuk.com.ua
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