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ARTICLE · 09 NOVEMBER 2021

Everything You Need To Know About Legalization Of Crypto Assets In Ukraine

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In this article you will find the relevant data on the current virtual assets' regulatory status in Ukraine, legislative proposals for legal recognition and taxation of cryptocurrencies transactions, ...

UkraineTechnology
Maksym Kuzmenko
Maksym Kuzmenko
Bogdan Nykytiuk
Bogdan Nykytiuk
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ABSTRACT

In this article you will find the relevant data on the current virtual assets' regulatory status in Ukraine, legislative proposals for legal recognition and taxation of cryptocurrencies transactions, prospects for the development of the Ukrainian virtual assets market regulation, maintenance of its transparency and efficiency and enhancement of economic climate.

Key words: Ukraine, Virtual Assets, Cryptocurrencies, Taxation, Permit, Regulation.

INTRODUCTION

On 8 September 2021, Ukrainian Parliament adopted the draft Law No. 3637 "On Virtual Assets" (the "Draft Law"), which introduces a basic regulation regarding all virtual assets in Ukraine1. The Draft Law allows both Ukrainian and non-resident companies to provide its crypto-related services under the Ukrainian law. The Draft Law is to be signed by the President of Ukraine and will enter into force once the respective amendments to the Tax Code of Ukraine regarding taxation of transactions with

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