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Ukraine

Non-EUCurrency: UAH

Ukraine is a non-EU base: lower costs, but cross-border work needs permits, a Green Card and 13th-Directive VAT recovery.

Calculate your costs in the app

Register the company

  • Register a TOV (LLC) or become a ФОП (sole trader) via the state registrar / Diia.
  • Obtain the licence for international carriage from Ukrtransbezpeka; secure ECMT/CEMT and bilateral permits for cross-border routes.

Carrier licence (Community Licence)

  • Domestic and international carriage licensing is handled by Ukrtransbezpeka (not the EU Community Licence).
  • For EU runs you also need ECMT/CEMT or bilateral permits and EU-compatible documentation.

Certificate of Professional Competence

  • A responsible person / transport manager and qualified drivers (driver CPC, ADR where relevant) are required.

Financial standing

  • No EU €9,000/€5,000 rule, but financial and technical capacity must be demonstrated for licensing.

Taxes & VAT

  • Corporate profit tax 18%, or the simplified system for ФОП groups. VAT 20% (international transport is zero-rated). Fuel excise applies.

Drivers & social charges

  • Unified social contribution (ЄСВ) 22% paid by the employer.

Insurance

  • ОСЦПВ — compulsory motor third-party.
  • КАСКО — own damage.
  • Green Card (Зелена карта) — mandatory for driving abroad.
  • CMR — international cargo.

Tolls

  • No general motorway toll network; some bridges/sections charge.
  • A Green Card is required the moment you cross into the EU.

Cabotage

  • As a non-EU carrier, cabotage inside the EU is generally not permitted — only the permitted international leg(s).
  • Plan loads around bilateral/ECMT permit allowances.

Driving & rest rules

  • AETR rules (the non-EU counterpart of 561/2006) govern driving and rest for international trips.
  • Tachograph and rest-time compliance are checked at EU borders.

Country specifics

  • Non-EU → reclaim EU VAT via the 13th Directive where reciprocity exists.
  • ECMT/CEMT permits, Green Card, TIR and ADR (where applicable) are the practical gatekeepers for EU work.

General guidance for beginners — rules and figures change. Always verify with official sources and a local advisor. Not legal, tax or accounting advice.