UNLA Calls for a Public Dialogue on the Taxation of Lobbying Activities
On June 17, 2026, a press conference was held to discuss the development of uniform approaches to the application of tax legislation in the field of lobbying. The event took place against the backdrop of two key documents: the recent clarification from the National Agency for Corruption Prevention (NACP) regarding the application of lobbying legislation and the results of an expert discussion involving representatives of the Ukrainian National Lobbyists Association (UNLA) on the legal status and taxation of lobbying activities.
The law exists, but there is no tax certainty
As of September 1, 2025, the Law “On Lobbying” has been in effect in Ukraine—the profession of lobbyist has gained legal recognition, and the Transparency Registry, administered by the National Agency for Corruption Prevention (NACP), has become operational. However, the Tax Code of Ukraine remains unchanged, and this creates a serious loophole for those who wish to work legally.
Speaking at a press conference, UNLA member Valeria Golovanova emphasized that the key problem is the absence of lobbying from the list of types of independent professional activities defined in subparagraph 14.1.226 of the Tax Code. Among the types of such activities, the legislature explicitly lists attorneys, notaries, auditors, doctors, and scientists—but not lobbyists.
“A lobbyist must pay taxes. But he shouldn’t have to pay a tax for the government’s uncertainty,” Golovanova noted.
The State Tax Service’s Position: A Formal Response That Does Not Solve the Problem
A separate topic of the presentation was the State Tax Service’s response to a request from an individual—a lobbying entity—entered in the Transparency Register. In its response, the State Tax Service essentially boiled the issue down to a single formula: systematic activity for compensation constitutes entrepreneurship, so register as a sole proprietor. At the same time, the State Tax Service referred the question of selecting a NACE code to the State Statistics Service and stated that the issue of state registration of sole proprietorships fell outside its jurisdiction.
At the same time, subparagraph 14.1.226 of the Tax Code of Ukraine does not constitute an exhaustive list; the provision explicitly concludes with the phrase “other similar activities.” Lobbying, as an intellectual, independent, and personal professional activity, fully meets this criterion. However, the State Tax Service did not address this argument in its response.
UNLA’s Position: A Level Playing Field, Not Special Privileges
Representatives of the Association have consistently emphasized that the professional community is not asking for a special tax regime or tax breaks for lobbyists. The issue at hand is something else entirely—clear, uniform rules that will apply to all market participants, regardless of region.
Following the discussion, UNLA called on government authorities, the relevant committees of the Verkhovna Rada of Ukraine, the National Agency for Corruption Prevention (NACP), the State Tax Service, and other relevant agencies to engage in an open public dialogue on improving the legal framework governing lobbying activities.
UNLA continues to work systematically to address legal gaps in lobbying regulations and is ready to engage in constructive dialogue with all relevant government agencies.
