The National Fiscal Service explains
Within ten days after the first registration of a vehicle in Ukraine legal persons are to file the vehicle registration fee calculation to the monitoring authority which venue is at the location of the legal person and place of the vehicle registration. The calculation sheet is to be filed according to the procedure set out in article 46 of the Tax Code of Ukraine, the press-office of the National Fiscal Service reports.
The copies of the registration documents attested by the authorized public authority of Ukraine that has carried out registration are to be attached to the calculation sheet.
Thus, the vehicle registration fee charged for the first registration is to be paid by the legal person at the place of registration of the said vehicle at the rate effective on date of payment.
If the location of the legal person and place of vehicle registration are different, the fee charged for registration of the vehicle for the first time is not to be paid at the location of the legal person - it is to be paid at the place of vehicle registration at the rate effective on the date of payment.
The procedure for paying the vehicle first registration fee is governed by article 239 of the Tax Code of Ukraine.
