UNLA is initiating a discussion on tax rules for the lobbying services market
On June 10, 2026, the Ukrainian National Lobbyists Association wrote to Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, with a proposal to hold a working meeting on the practical aspects of taxation of lobbying activities.
The initiative was a logical continuation of the professional discussion that took place on June 4, 2026, at the UNIAN press center during a public forum on the topic “Taxation of Lobbying Activities: Practical Issues and Initial Clarifications.” The event brought together representatives of the professional community, lobbyists, lawyers, and experts who analyzed the first practical challenges arising from the enactment of the Law of Ukraine “On Lobbying.”
Following the discussion, the participants concluded that there is a need to develop clear and consistent approaches to the application of tax legislation in the field of lobbying. Today, lobbyists face a number of issues that require additional clarification and a consistent application of the law by government agencies.
Among the key topics proposed for discussion during the working meeting are: determining the tax status of lobbying entities; the requirement for lobbyists to register as individual entrepreneurs when providing services on a regular basis; the possibility of engaging in lobbying activities within the scope of independent professional practice, as well as issues regarding the application of relevant NACE codes and the choice of taxation system. Special attention should be given to the specifics of recording income and expenses and the development of uniform approaches to the practical application of tax legislation in this area.
The Ukrainian National Lobbyists Association emphasizes that the timely resolution of these issues will contribute to the transparent development of the lobbying services market, the proper fulfillment of tax obligationsby lobbying entities, and the minimization of risks associated with inconsistent interpretation of the law. The absence of clear rules may create additional barriers to the establishment of this new institution, which is an important element of the democratic process and society’s interaction with government authorities.
UNLA proposed holding a working meeting with representatives of the relevant parliamentary committee, the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, and the National Agency for the Prevention of Corruption. The goal of such a dialogue should be to establish clear, predictable, and uniform approaches to the taxation of lobbying activities for all parties involved in the relevant legal relationships.
“Today, it is extremely important to ensure legal certainty for lobbyists and to develop a consistent approach to the application of tax legislation. This will contribute both to the development of a civilized market for lobbying services and to increasing the level of trust in the new institution of lobbying in Ukraine,” said Oleksiy Shevchuk, Chairman of the Board of the Ukrainian National Lobbyists Association.
The UNLA also confirmed its readiness to provide relevant government agencies with a summary of the discussions, a list of practical questions received from the professional community, as well as proposals for further cooperation aimed at improving the practice of applying legislation in the field of lobbying.
