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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of September 16, 2025 No. 117

About modification of the List of services in accomplishment of payment transactions, settlement and cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 196 of the Tax Code of Ukraine, for the purpose of reduction of the regulatory legal act of the National Bank of Ukraine in compliance with requirements of the legislation of Ukraine the Board of the National Bank of Ukraine decides:

1. Bring in the List of services in accomplishment of payment transactions, settlement and cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object, the Board of the National Bank of Ukraine approved by the resolution of August 01, 2017 No. 73 (in edition of the resolution of Board of the National Bank of Ukraine of September 15, 2023 No. 114), the following changes:

Item 1 to state 1) in the following edition:

"1. Transactions on opening, closing, change of accounts of users (further - accounts) and to renewal of correspondent accounts of banks.";

The subitem 13 of item 4 to state 2) in the following edition:

"13) the payment transactions performed with use of the international, interstate and other payment systems; the transactions which are directly providing the accomplishment and/or maintenance of payment transactions (including authentication, authorization, processing, clearing, routing) which are carried out by operators of payment systems;";

Subitems 8, of the 9th Item 5 to state 3) in the following edition:

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