Ukraine Compliance Report

Regulatory Overview

Regulatory Status

Outright ban on crypto ownership, trading, or mining

Key Regulator(s)

Bank of Ukraine, Ministry of Digital Transformation of Ukraine, Reporting Authority

Primary Legislation

While the VA Law is in force, its full implementation, particularly the practica, This is a cornerstone of the VA Law and is largely aligned with international st, More granular classification and regulation of different crypto-asset types (e.g, Signed into Law by President Zelenskyy: March 16, 2022, Crypto is legal in Ukraine, with a foundational law passed in 2022 establishing, The law establishes that virtual assets are intangible goods and defines two cat, The law for virtual assets entered into force, but the key provisions regarding, Ukrainian law enforcement, including the Cyber Police Department of the National, Draft Law No. 10225-1 proposes amendments to the Tax Code that would introduce a, The primary market gap is the lack of operational licensing: the Law on Virtual, A major gap exists between paper law and practical reality: while the AML law te, The lack of clear regulation for initial coin offerings (ICOs), security tokens,, International partners have noted that Ukraine's crypto regulation roadmap has b, Text - H.R.3104 - 119th Congress (2025-2026): Ukrainian Adjustment Act of 2025 |, H.R.3911 - 118th Congress (2023-2024): Ukrainian Adjustment Act of 2023 | Congre

Travel Rule

Not adopted

Tax Reporting

Law of Ukraine "On Virtual Assets" (adopted September 8, 2022, effective December 15, 2022): This law provides a legal framework for virtual assets, defining them, their types, and the regulatory bodies. It legalizes the virtual assets market but did not introduce specific tax rules for virtual assets. It explicitly stated that the taxation of virtual assets should be regulated by amendments to the Tax Code of Ukraine.. Reference: Закон України "Про віртуальні активи" (Law of Ukraine "On Virtual Assets"). You can find the official text on the website of the Verkhovna Rada of Ukraine (the Ukrainian parliament): https://zakon.rada.gov.ua/laws/show/2074-IX. Current Interpretation: Profits derived from virtual asset transactions (e.g., selling cryptocurrency for fiat currency, exchanging one cryptocurrency for another at a profit, receiving crypto as payment for services) are generally treated as other investment income or simply other taxable income.. Taxable Event: A taxable event occurs when a gain is realized (e.g., sale, exchange, or use of crypto for goods/services where its value has increased since acquisition).. Personal Income Tax (PIT): 18%

Key Facts

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