Україна·Destination guide · Eastern Europe
Ukraine
50.4501° N · Eastern Europe · Eastern Partnership · EU candidate (not EU / not Schengen)
Ukraine still runs short stays on a guest register and tourist levy — not an EU STR portal.
Under the Cabinet Order on temporary accommodation (CMU 15.03.2006 № 297, as amended — including CMU 10.06.2026 № 743), collective means (≥10 beds) need entrepreneur registration; individual means (<10) must keep a guest registration book and declare income to the tax authority. Hotels and analogous means take a passport/ID and fill the statutory anketa under the Hotel Rules (Order of 16.03.2004 № 19). Foreigners’ entry registration is done at the border under the Law on the Legal Status of Foreigners art. 16 — the mark is valid nationwide. Tourist levy (туристичний збір) is Tax Code art. 268, with rates set by each council within statutory ceilings. Ukraine is an Eastern Partnership partner and EU candidate country — not an EU Member State and not in Schengen.
NextStay relevance · Ukraine
5 / 5
Essential
CMU Order 297 (as amended by CMU 743/2026) splits lodging into collective (≥10 beds — entrepreneur registration) and individual (<10 — guest register book + tax declaration); hotels take ID + anketa under the Hotel Rules; tourist levy is Tax Code art. 268 (local rates); Ukraine is EaP / EU candidate — not EU / not Schengen — domestic personal-data law applies, not GDPR or Reg 2024/1028.
At a glance · Ukraine
Collective
≥ 10 beds · ФОП/ТОВ
Individual
Guest book + tax
Foreigners
Border registration
Kyiv tax
0.4% / 1% min wage
Who this is for
What hosts and hotels actually need to know
Ukrainian short-stay compliance is domestic and wartime-aware — not a copy of Schengen guest-card checklists. First, lodging framework: CMU Order 297 divides means of temporary accommodation into collective (≥10 beds after CMU 743/2026) and individual (<10). Collective natural-person operators must be registered as entrepreneurs; individual owners/tenants may operate without that registration but must file a tax declaration on income from the services and keep a книга реєстрації with guest name, year of birth, place of residence/stay, identity document, arrival and departure dates, and price. Second, hotels: the Hotel Rules require presenting a passport or other ID (including a foreigner’s national passport and visa where required) and completing the anketa before a room is provided — the contract is considered concluded after registration paperwork. Third, migration: Law № 3773-VI art. 16 registers foreigners at border checkpoints; the registration mark is valid across Ukraine regardless of where they stay — do not invent a Serbian-style 24-hour police lodging portal. Place-of-residence declaration/registration under Law № 1871-IX is a separate DMS track for settling, not the overnight guest book. Fourth, tourism classification: Law on Tourism art. 19 and CMU 803 set category certificates for hotels and other temporary-accommodation objects (DART / Tourism Agency process); CMU 754 starts the Unified Tourist Register from 1 January 2025 for category and operator records — confirm live filing duties with DART. Fifth, tourist levy: Tax Code art. 268 — local councils set rates up to 0.5% (domestic) and 5% (inbound) of the minimum wage on 1 January per person per night; tax agents collect before stay and remit quarterly (or monthly advances by council decision). Kyiv’s published rates are 0.4% domestic / 1% inbound. Sixth, fiscal: rental/hospitality income for natural persons sits under Tax Code arts. 164 / 170 (ПДФО) with military levy at the rate in force — ДПС guidance. Seventh: martial law (Presidential Decree № 64/2022, as extended) and DPSU entry practice shape who can enter and how — cite primary DPSU/DMS pages only; do not invent shelter or security checklists for hosts. Do not apply GDPR or Regulation (EU) 2024/1028 as Ukrainian law — use the Law on Personal Data Protection № 2297-VI.
Front desk or digital, the stack is the same: ID + anketa on check-in, category certificate where Tourism Law / CMU 803 apply, tourist levy as tax agent, and guest records audit-ready.
- 01Provide a room only after passport/ID presentation and completion of the hotel anketa (Hotel Rules §§ 3.6, 4.1)
- 02Hold / renew the category certificate through DART’s categorisation path where you operate as a hotel or other categorised temporary-accommodation object
- 03Collect туристичний збір before placement at the council rate and remit as tax agent under Tax Code art. 268
- 04Keep stay records and category / ETR filings ready for inspection — Unified Tourist Register functioning from 1 January 2025 (CMU 754)
Chapter · Guest records
Guest identity — hotel anketa and individual register book
Ukraine does not run a single national eVisitor-style lodging portal. Hotels take ID + anketa; individual means keep a guest registration book under Order 297.
Statute
“Фізичні особи — власники або орендарі індивідуальних засобів розміщення зобов'язані … вести книгу реєстрації, в якій зазначається прізвище, ім'я та по батькові мешканця, рік народження, місце проживання (перебування) та документ, який посвідчує особу, дата прибуття та вибуття, вартість наданих послуг.”
- 01
Hotels — passport / ID and anketa before the room
The Hotel Rules (Мінтуризму Order of 16.03.2004 № 19, registered as z0413-04) state that a room is provided when the guest presents a passport or other identity document — including a foreigner’s national passport and visa where bilateral rules require one — and completes the anketa of the form set by the tourism authority. The accommodation contract is treated as concluded after registration paperwork and a settlement document. A booking confirmation alone is not check-in.
- 02
Individual means — statutory guest book fields
Order 297 p. 7 binds natural-person owners/tenants of individual means: declare income to the tax authority and keep a registration book with full name, year of birth, place of residence/stay, identity document, arrival and departure dates, and service price. Statistical returns go to local executive bodies in the form they set. Capture those fields before remote access unlocks.
- 03
Collective vs individual — 10-bed line (CMU 743/2026)
Order 297 p. 2 (as amended by CMU 10.06.2026 № 743) treats means with 10 or more beds as collective and means with fewer than 10 as individual. Collective natural-person operators must be state-registered entrepreneurs (p. 6). Crossing the line without entrepreneur registration is the compliance break — do not invent an EU STR licence number.
Chapter · Foreigners / DMS
Foreign guests — border registration, not a hotel police portal
Law № 3773-VI art. 16 registers foreigners at the state border; the mark is valid nationwide. Lodging providers still take ID for the hotel anketa or Order 297 book — that is not a second migration stamp.
Statute
“Реєстрація іноземців та осіб без громадянства, які в'їжджають в Україну, здійснюється в пунктах пропуску через державний кордон України органами охорони державного кордону. Відмітка про реєстрацію … дійсна на всій території України незалежно від місця перебування чи проживання …”
- 01
Border registration is nationwide
Art. 16 places registration of arriving foreigners with border-guard authorities at checkpoints. Once marked, the registration is valid throughout Ukraine regardless of where the guest stays. Hosts should still verify the travel document for the hotel anketa / guest book — but do not invent a 12- or 24-hour lodging-provider police filing like neighbouring jurisdictions unless a later primary Ukrainian instrument says so.
- 02
DMS place-of-residence track is separate
State Migration Service guidance on declaring/registering place of residence under Law № 1871-IX targets persons settling or changing residence (including foreigners with residence permits on the statutory clock). Overnight tourist lodging is not that procedure. Keep the two tracks distinct when advising guests.
- 03
Entry under martial law — primary DPSU only
Martial law (Presidential Decree № 64/2022, as extended) remains in force. DPSU’s foreigner-entry page lists the governing statutes and notes enhanced entry control and special wartime practices — without turning hosts into border officers. Confirm live entry conditions, required documents and any purpose-of-travel evidence with DPSU at the checkpoint; do not invent shelter, curfew or ID-retention rules for lodging providers from secondary blogs.
Chapter · Category / ЄТР
Tourism category certificates and the Unified Tourist Register
Law on Tourism art. 19 and CMU 803 set hotel / temporary-accommodation categories via DART. CMU 754 starts the Unified Tourist Register from 1 January 2025.
- 01
Category certificate framework
Law on Tourism art. 19 provides for establishing categories of tourist-infrastructure objects (hotels, other temporary-accommodation means, etc.) on application, with hotel categories set for five years under the current wording, and states that temporary-accommodation services must not be provided without the relevant category certificate. CMU 29.07.2009 № 803 details stars / service levels and the certification-plus-commission path now administered through DART. Ministry FAQ material notes that certification of services under the Order is voluntary as to safety certification, while the Law’s prohibition wording remains — hotels advertising a star category should hold a live certificate; confirm edge cases for FOP-owned means with DART / counsel rather than inventing exemptions.
- 02
Unified Tourist Register from 1 January 2025
CMU 28.06.2024 № 754 approves the Procedure for the Unified Tourist Register (Єдиний туристичний реєстр) and sets functioning from 1 January 2025 under DART. The register is designed to hold category-certificate data and licensed tour-operator records. Treat it as the emerging national transparency layer — confirm current upload / create duties for your object type with DART before quoting platform delisting myths.
- 03
Individual apartments are not automatically “hotels”
Order 297’s individual track (<10 beds) can operate without entrepreneur registration while still keeping the guest book and tax declaration. Do not paste a Portuguese RNAL or Croatian eVisitor licence story onto a Kyiv apartment. If you brand as a hotel (six+ rooms with hotel services under the Tourism Law definitions), plan for the category / ETR stack.
Chapter · Туристичний збір
Tourist levy — Tax Code art. 268, local rates
Туристичний збір is a local levy on temporary overnight stays. Councils set rates within national ceilings; tax agents collect before placement and remit on the quarterly (or monthly-advance) clock.
Statute
“Ставка збору встановлюється … у розмірі до 0,5 відсотка — для внутрішнього туризму та до 5 відсотків — для в’їзного туризму від розміру мінімальної заробітної плати, встановленої законом на 1 січня звітного (податкового) року, для однієї особи за одну добу тимчасового розміщення.”
- 01
National ceilings, local decisions
Art. 268 makes the levy a local budget receipt. Payers are persons temporarily placed in listed overnight places in a community that adopted the levy. Tax agents include legal persons, branches and FOPs providing temporary accommodation, and certain housing intermediaries. Collection is an advance contribution before placement; agents remit quarterly (or monthly advances by the 30th where the council so decides). Exemptions include, among others, registered IDPs at the address on their certificate and certain family / business-trip cases listed in art. 268.2.2 — apply the Code text, not hearsay.
- 02
Kyiv — 0.4% domestic / 1% inbound
Kyiv City Council’s published reform of tourist-levy rates (official Kyiv portal) set 0.4% of the minimum wage for domestic tourism and 1% for inbound tourism per person per night — within the Code ceilings. Convert to hryvnia each year from the 1 January minimum wage. Confirm the live consolidated decision (base decision № 242/5629 as amended) before printing invoices.
- 03
Lviv and Odesa — confirm the live council rates
Lviv City Council’s published decision on tourist-levy rates (official city-adm.lviv.ua notice) set percentage tiers by overnight price for domestic/inbound placement (0.2–0.5% of minimum wage bands). Press reports describe later inbound adjustments — quote guests only from the current LMR decision text. Odesa rates are set by Odesa City Council under the same art. 268 ceilings; confirm the live decision and tax-agent list before automation. Do not copy Kyiv’s 0.4%/1% figures nationwide.
Chapter · ДПС / ПДФО
Fiscal — declare lodging income with ДПС
Natural-person hosts declare income from temporary accommodation / residential lease under the Tax Code; FOPs and companies follow their ordinary business / VAT track.
- 01
Individual hosts — declaration and guest book
Order 297 p. 7 expressly ties individual means to a tax declaration on income from temporary-accommodation services. Where income is framed as residential lease to a non-self-employed natural person, Tax Code art. 170.1.5 makes the landlord responsible for assessing and paying ПДФО on the quarterly clock, with the annual property-and-income declaration reflecting the year. ДПС regional notices restate that duty. Pair the fiscal filings with the guest book — one without the other is incomplete.
- 02
Rates — ПДФО and military levy
ПДФО on such income is generally 18% (Tax Code art. 167.1). Military levy is charged under the Tax Code’s wartime transitional rules at the rate in force for the period — confirm the live percentage on tax.gov.ua / your ДПС cabinet rather than hard-coding a blog figure. Minimum lease-price methodology under CMU rules can apply to residential lease valuations.
- 03
FOPs and companies — separate track
Registered entrepreneurs and companies remitting tourist levy as tax agents sit under ordinary business taxation and invoicing for their system (simplified or general). Collective means operators must already be registered entrepreneurs under Order 297 p. 6. Confirm VAT thresholds and RRO / cash-register duties with your accountant and ДПС — this dossier does not invent a single national short-let VAT rate.
Chapter · EaP / data law
Eastern Partnership — not EU law; domestic personal-data statute
Ukraine is an Eastern Partnership partner and EU candidate, not an EU Member State and not in Schengen. GDPR and Regulation (EU) 2024/1028 are not Ukrainian lodging law; guest data sits under Law № 2297-VI.
- 01
Not EU, not Schengen — EaP / candidate framing
Use Ukrainian statutes for lodging, foreigners, tax and tourism. Do not apply Schengen Convention art. 45, the EU short-term rental data regulation, or another Member State’s guest-card wording as if they bound Ukrainian hosts. Candidate and Association Agreement status explain alignment pressure; they do not import those instruments automatically.
- 02
Law on Personal Data Protection № 2297-VI
Закон України «Про захист персональних даних» № 2297-VI is the domestic personal-data statute (oversight involving the Verkhovna Rada Human Rights Commissioner). Passport numbers, guest-book fields, anketa data and access logs are personal data. Collect what lodging / tax legal bases require, inform guests, secure storage for justified retention, and avoid unnecessary full-document image archives when verified fields suffice.
- 03
Regulation (EU) 2024/1028 — not Ukrainian law
From 20 May 2026 the EU short-term rental data framework applies where EU Member States operate registration procedures and require platforms to transmit activity data. Ukraine is not an EU Member State: the regulation does not apply here by virtue of EU membership. Ukraine already runs Order 297 guest books, tourist levy and (for hotels) category / ETR tracks independently — do not invent platform delisting duties or an EU single digital entry point for Ukraine until primary Ukrainian instruments say so.
Remote arrival · Still the law
Self check-in under Ukrainian rules
Remote arrival is used where Kyiv, Lviv and Odesa operations remain active. The compliance gate is capturing hotel-anketa or Order 297 guest-book fields — and collecting tourist levy where you are a tax agent — before door codes or lockbox instructions unlock.
Guest-book / anketa fields before access
Build full name, identity-document details, arrival/departure and (for individual means) year of birth, place of residence/stay and price into the check-in flow. A booking confirmation or chat selfie is not a hotel anketa or Order 297 book entry.
Tourist levy before placement
Where art. 268 and the local decision apply, payers contribute the levy to the tax agent before temporary placement. Do not release access on a promise to “pay later at the desk” if you are the collecting agent.
Collective / individual line is a prerequisite
A polished remote-arrival flow does not replace missing entrepreneur registration once you hit ≥10 beds under CMU 743/2026, or a missing hotel category certificate when you operate as a categorised hotel.
Wartime operational honesty — no invented host security rules
Share only verified stay logistics (address, access timing, house rules). For entry eligibility and wartime movement constraints, point guests to DPSU / official channels. Do not invent shelter-map or curfew duties for hosts unless a primary instrument assigns them.
City & regional layers
Guest books, hotel anketa duties, foreigners’ border registration and Tax Code art. 268 ceilings are national. Tourist-levy percentages and tax-agent lists are local — confirm each council rather than copying Kyiv’s 0.4%/1% figures.
Kyiv — capital apartments and 0.4% / 1% levy
01Kyiv — capital apartments and 0.4% / 1% levy
Kyiv’s published tourist-levy rates are 0.4% of minimum wage (domestic) and 1% (inbound) per person per night. Same national Order 297 guest-book / hotel-anketa stack and art. 16 border registration for foreigners. Dense remote-arrival stock makes pre-completed identity fields essential before key release. Confirm the consolidated Kyiv City Council decision before printing UAH amounts for the year.
Lviv — western gateway, confirm live LMR rates
02Lviv — western gateway, confirm live LMR rates
Lviv sits on the same national guest-record and foreigners stack. The city council’s published tourist-levy decision uses percentage tiers by overnight price (0.2–0.5% of minimum wage). Confirm any later inbound amendments on city-adm.lviv.ua before quoting guests. Festival and rail arrivals reward completed guest-book fields before lockbox release.
Odesa — Black Sea stock, confirm city council levy
03Odesa — Black Sea stock, confirm city council levy
Odesa applies the same national Order 297 / hotel-anketa and art. 16 duties. Tourist levy remains an Odesa City Council decision under Tax Code art. 268 — confirm the live percentage and tax-agent list before automation (do not invent a rate from press alone). Seasonal and corridor arrivals still need guest-book fields before access.
This is the law · Here is the reference
Sources & references
Primary statutes, EU instruments and competent authorities. Open the link when your property is at stake.
- [01]Local lawПорядок надання послуг з тимчасового розміщення (проживання) — постанова КМУ від 15.03.2006 № 297
Collective vs individual means; entrepreneur duty for collective natural persons (p. 6); individual guest registration book and tax declaration (p. 7). Threshold amended to ≥10 / <10 beds by CMU 743/2026.
- [02]Local lawПостанова КМУ від 10.06.2026 № 743 — зміна до п. 2 Порядку (10 ліжко-місць)
Lowers the collective-means threshold to 10 or more beds; individual means remain under 10.
- [03]Local lawПравила користування готелями й аналогічними засобами розміщення (наказ від 16.03.2004 № 19, z0413-04)
Room provided on passport/ID presentation and anketa; contract concluded after registration paperwork.
- [04]Local lawЗакон України «Про правовий статус іноземців та осіб без громадянства» № 3773-VI
Art. 16: foreigners registered at border checkpoints; registration mark valid nationwide.
- [05]AuthorityДержприкордонслужба — в’їзд/виїзд іноземців (нормативна сторінка)
Primary DPSU index of statutes governing foreigner entry/exit; notes enhanced wartime entry control without assigning lodging-provider police portals.
- [06]Local lawУказ Президента України від 24.02.2022 № 64/2022 — воєнний стан
Primary martial-law decree (as extended). Cited for operational context only — not a source of invented host security rules.
- [07]AuthorityДМС — декларування / реєстрація місця проживання (перебування)
Official SMS guidance on residence declaration/registration under Law 1871-IX — distinct from overnight lodging guest books.
- [08]Local lawЗакон України від 05.11.2021 № 1871-IX — декларування та реєстрація місця проживання
Public electronic services for declaring/registering place of residence — not the hotel overnight register.
- [09]Local lawЗакон України «Про туризм» № 324/95-ВР
Art. 19: category certificates for tourist-infrastructure / temporary-accommodation objects; hotel and related definitions.
- [10]Local lawПостанова КМУ від 29.07.2009 № 803 — Порядок встановлення категорій готелям та іншим об’єктам
Star / service-level categories; certification and commission path for category certificates.
- [11]AuthorityДАРТ — Категоризація готелів
State Agency for Tourism Development page: documents, DSTU 4269 assessment and certificate issuance.
- [12]Local lawПостанова КМУ від 28.06.2024 № 754 — Єдиний туристичний реєстр
Unified Tourist Register procedure; functioning from 1 January 2025 under DART.
- [13]AuthorityКМУ / Мінінфраструктури — схвалення Порядку ЄТР
Government announcement: ETR purpose (hotels and tour operators) and 1 January 2025 start.
- [14]GuidanceМінекономіки — відповіді щодо тимчасового розміщення / категоризації
Official FAQ restating art. 19 certificate framework and CMU 803 process (including notes on FOP-owned means).
- [15]GuidanceДАРТ — оновлення ліміту ліжко-місць (колективні засоби)
Agency explanation of CMU 743/2026 returning the collective threshold to 10 beds.
- [16]Local lawПодатковий кодекс України — стаття 268 (туристичний збір)
Local tourist levy: ceilings 0.5% / 5% of minimum wage; tax agents; collection before placement; quarterly remittance.
- [17]AuthorityПортал Києва — Київрада ухвалила ставки туристичного збору
Official Kyiv portal: 0.4% domestic / 1% inbound of minimum wage per person per night.
- [18]AuthorityЛьвівська міська рада — ставки туристичного збору (архів офіційної новини)
Archived official LMR notice publishing percentage tiers by overnight price (0.2–0.5% of minimum wage); live city-adm.lviv.ua often WAF-blocks automated fetches — confirm later amendments on the city site before quoting.
- [19]Local lawПодатковий кодекс України — ст. 164 / 170 (оренда / ПДФО)
Inclusion of lease income in taxable income; landlord responsibility when the tenant is not a tax agent (art. 170.1.5).
- [20]Local lawПКУ ст. 170 (текст) — оренда нерухомості / ПДФО
Primary Tax Code art. 170 text (via Protocol mirror of the Code article): landlord duty when the tenant is not a tax agent; quarterly assessment clock mirrored in ДПС explainers.
- [21]AuthorityЕлектронний кабінет платника (cabinet.tax.gov.ua)
Official ДПС taxpayer cabinet for declarations and live fiscal filings (public tax.gov.ua HTML often WAF-blocks automated fetches).
- [22]Local lawЗакон України «Про захист персональних даних» № 2297-VI
Domestic personal-data statute for guest identity, anketa/guest-book fields and access processing — not GDPR as Ukrainian law.
- [23]AgencyEuropean Commission — Ukraine (neighbourhood / enlargement)
EaP partner and EU candidate context: Ukraine is not an EU Member State and not in Schengen.
- [24]EU lawRegulation (EU) 2024/1028 — short-term rental data
EU Member State STR data framework from 20 May 2026 — not Ukrainian law by virtue of EU membership; cited only to avoid false application.
After the law · The product
Where NextStay fits
After the law is clear: we build guest-book / anketa-ready identity capture into the check-in gate — so Ukrainian hosts can run remote arrivals without skipping Order 297 fields or tourist-levy collection.
01
Guest data before the key
Online check-in collects the hotel-anketa or Order 297 book fields before door instructions unlock.
02
Stay records for books, levy and inspection
Structured guest data stays organised for the registration book, tourist-levy remittance and ДПС / tourism inspection — without pretending NextStay replaces government portals.
03
Host visibility without desk chaos
Hotels and individual hosts see who has completed check-in, who is blocked, and when access can release — including late rail and corridor arrivals into Kyiv, Lviv and Odesa.
04
Destination guidance in the workspace
This Ukraine dossier stays attached to the market — Order 297 / CMU 743, hotel anketa, art. 16 border registration, art. 268 levy, ДПС income, and EaP / Law 2297-VI accuracy — not a generic EU footnote.
Cities in Ukraine
Kyiv
Capital apartments need guest-book / anketa fields before access, tourist levy at Kyiv’s 0.4% domestic / 1% inbound of minimum wage, and clear wartime-honest house guidance without invented security rules.
Guest book / anketa · 0.4% / 1% levy · Remote arrival
Lviv
Western gateway and festival peaks reward pre-completed guest registers on the same national Order 297 stack — confirm Lviv City Council’s live tourist-levy tiers before quoting.
Guest book · Confirm LMR tax · Festival peaks
Odesa
Black Sea arrivals make timed remote check-in valuable — still national guest-book / anketa and art. 16 duties; confirm Odesa City Council tourist-levy decision and tax-agent list.
Guest book · Confirm city tax · Seasonal arrivals
NextStay provides operational tools and general regulatory information, not legal advice. Hosts remain responsible for confirming the rules that apply to their accommodation in Ukraine. Research last verified .