Ukraine plans to introduce a new burial tax: what residents of Dnipro can expect.

The draft law No. 12189 has been registered in the Verkhovna Rada, proposing to introduce a value-added tax (VAT) on burial service operations and to abolish the simplified taxation system for funeral services. This is stated in the document's card, as reported by "Vydomo".

The authors of the first document No. 12188, including the MPs from Dnipro, Mykyta Poturayev and Anna Lichman, suggest that cemeteries and crematoria can be owned not only by the state and municipalities but also by private entities.

The explanatory note states that the parliament should give the "green light" for the establishment of new cemeteries, crematoria, and columbariums, as well as ensure the confidentiality of information about the deceased.

Advertising in the Funeral Services Sector

Furthermore, parliament representatives propose to establish regulations regarding the burial of pets and the rules for advertising funeral services.

Advertising in the burial sector is planned to be prohibited in premises, on territories, and within 300 meters of direct visibility from:

• preschool educational institutions, general secondary education institutions, extracurricular, specialized, higher education institutions, and other educational establishments, including dormitories of such institutions;
• specialized children's entertainment centers;
• medical institutions;
• military units;
• historical and cultural monuments, sacred and ritual sites.

Advertisements must not include images of the process of providing funeral services or ritual items and are prohibited on products and printed publications intended primarily for individuals under 18 years of age.

In addition, draft law № 12189 "On Amendments to the Tax Code of Ukraine Regarding the Specifics of Taxation of Funeral Services" proposes to amend the Tax Code, aiming to:

• exclude provisions that exempt from VAT taxation the supply of burial services and the provision of funeral goods by state and municipal services;
• eliminate the ability for funeral service providers to apply the simplified taxation, accounting, and reporting system.

Preservation of Information about the Deceased

The draft law №12190 proposes to impose fines ranging from 17,000 to 68,000 hryvnias on police, registry office, and hospital representatives who "leak" information about the deceased and their relatives to funeral agencies.

In addition to the fine, they may be banned from working as before for 3 years.