Unofficial transfer (c) Soyuzpravoinform LLC
of May 22, 2022 No. 2273-IX
About modification of the Tax code of Ukraine concerning release from taxation on value added of transactions on delivery of Ukranian-language audiobooks
The Verkhovna Rada of Ukraine decides:
1. Item 197.1 of article 197 of the Tax Code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with subitem 197.1.25-1 of the following content:
"197.1.25-1. delivery, preparation (literary, scientific and technical editing, adjustment, etc.), production, distribution of the audiobooks read in Ukrainian except editions of erotic nature.
Regulations of this subitem extend also to electronic delivery services of electronic copies (electronic and digital information) and/or provision of access to the audiobooks read in Ukrainian except editions of erotic nature".
2. This Law becomes effective in ten days from the date of its official promulgation.
President of Ukraine
V. Zelensky
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