According to p.p. 197.1.25 note 1 clause 197.1 of Art. 197 of the Tax Code of Ukraine No. 2755-VI (hereinafter referred to as the Tax Code of Ukraine) are exempted from taxation on the operation of supply, preparation (literary, scientific and technical editing, correction, etc.), production, distribution of audio books voiced in Ukrainian, except for publications of an erotic nature.
Source: dtkt.ua
