Every transaction with Ukrainian assets eventually meets the same question: what is this actually worth? The tax authority asks it when checking the tax base; the notary asks it when certifying a real estate deal; and the owner asks it, wanting neither to overpay taxes nor to face claims over an understated price. An independent valuation answers all three.
The Kanzas company values assets for sale-purchase transactions and tax purposes in Ukraine — from an equity stake to an apartment. 20+ years of experience.
When a valuation is mandatory under Ukrainian law
The Law of Ukraine "On Valuation of Property" No. 2658-III (Art. 7) expressly lists taxation of property among the cases where a valuation is mandatory (except inheritance taxed at a zero rate). In most transactions that trigger tax, a valuation report is not optional — it is a statutory requirement.
Real estate sales and the Unified Register of Valuation Reports
For real estate, the Tax Code of Ukraine (Art. 172) sets the rule: the seller's taxable income is based on the contract price but no lower than the appraised value. That is why the notary certifying the deal relies on a valuation report registered in the SPFU's Unified Register of Valuation Reports — without it, the transaction simply cannot close. Personal income tax and the military levy are calculated from the appraised value; a substantiated valuation protects against both an inflated tax base and questions of understatement.
Business transactions: defending the deal price
For companies — Ukrainian and foreign-owned alike — a valuation is above all a defence of the transaction price. Disposals of equity stakes and corporate rights, sales of commercial property, integral property complexes or fixed assets: in each, the tax authority checks whether the tax base is understated. An independent report with market substantiation removes those questions before they are asked.
Vehicles
For vehicles, the Tax Code (Art. 173) applies the same principle: taxable income is no lower than the appraised or average market value. A valuation matters where the average market figure does not reflect the car's actual condition.
Documents and timing
For notarial real estate deals the procedure is quick and standardised: title documents, the technical passport, an inspection or photographs; the report is registered in the Unified Register.
For transactions in equity stakes, equipment and property complexes, the document set is broader — financial statements, asset data, constituent documents. We define the checklist once we know the task — and commit to a timeline immediately.
We offer a substantiated value accepted by notaries and the tax authority, realistic timelines and an individual approach to every transaction and client. Write to us by email or messenger — we will meet your signing date.
FAQ
How long is the report valid for the notary? As a rule, six months from the valuation date.
What is the Unified Register of Valuation Reports? The SPFU register where every report for taxable real estate transactions is recorded — the notary checks the registration.
Can assets be valued without an inspection? For many assets — from documents and photographs.
Who commissions the valuation, seller or buyer? Either party by agreement; the tax consequences fall on the seller.
