In Ukraine, many vehicle transactions pass through a notary — and the notary does not value the car, but checks documents. The Tax Code of Ukraine defines exactly which document the notary must see before certifying the deal, and for a foreign party this is usually the first surprise: in some cases a valuation report is mandatory by law, in others it is not needed at all. The Kanzas company prepares vehicle valuation reports for specific notarial acts and, before any engagement, explains whether your transaction requires one.
What the Ukrainian notary actually checks
Clause 173.4 of the Tax Code of Ukraine splits vehicles into two groups, and the difference is fundamental.
Trucks, buses, trailers, tractors, special machinery and other movable property. The notary certifies a sale or exchange agreement only if a valuation document is presented, together with proof that the tax calculated on the transaction has been paid. Without the appraiser's report, the deal will not be certified.
Passenger cars, motorcycles, mopeds. Here the notary needs proof of tax paid on the contract price, but not below the state-published average market value. A valuation report is not mandatory.
The exception within the exception. If the seller of a passenger car elects the appraised value as the tax base — typically because the car is genuinely worth less than the statistical average — the report becomes a mandatory part of the notarial file, and the tax is calculated from the appraised value.
Gifting a car in Ukraine: when the appraised value is mandatory
Gifts are taxed under the same rules as inheritance. A vehicle gifted to a family member of the first or second degree of kinship is taxed at the zero rate, and no appraised value is determined — the notary needs no report.
If the recipient falls outside those degrees of kinship, or is a non-resident of Ukraine, the tax base is the appraised value: for a non-resident donee the gift is taxed at 18% personal income tax plus the 5% military levy (rates as of 2026; the notary confirms the rate applicable to your case). For international families this is the everyday scenario — a car gifted by a Ukrainian relative to a family member living abroad requires a valuation report for the deed to be certified.
Other notarial acts that require a vehicle valuation
- division of marital property by agreement or court decision;
- carving out a share in co-owned property;
- exchange of vehicles of different value with a balancing payment;
- contribution of a vehicle to a company's share capital under a notarised deed;
- a notarised vehicle pledge agreement;
- inheritance cases where tax is charged at a non-zero rate.
What makes a report acceptable to a Ukrainian notary
The report must be prepared by a valuation entity registered with the State Property Fund of Ukraine, with an appraiser holding a current qualification certificate for wheeled vehicles, under the statutory vehicle valuation methodology approved jointly by the Ministry of Justice and the State Property Fund of Ukraine. The report identifies the vehicle by VIN, states the valuation date, describes the approaches applied, sets out the calculation and conclusion of value, and includes inspection photographs. The valuation date must match the transaction — a report prepared half a year earlier will not do.
Reports prepared for tax purposes are registered in the Unified Database of valuation reports. The valuation entity files the report data with the State Property Fund's database, the report receives a unique number, and the notary verifies the registration using the certificate issued by the database. This verification step is not a formality: an unregistered report is simply invalid for tax purposes. Reports prepared for other purposes — bank collateral, accounting, litigation — are not registered, nor are zero-rate inheritance and gift cases, where no appraised value is determined at all.
Inspection and documents
Physical inspection and identification of the vehicle by the appraiser is mandatory under Ukrainian valuation law and cannot be replaced by the client's photographs — it is at inspection that the VIN is verified, the same VIN the notary will later check against the registration certificate. Regional representatives of the company inspect vehicles at their location across Ukraine, so a party abroad does not need to attend.
Documents: vehicle registration certificate; identification documents of the owner (corporate documents for companies); mileage, equipment and service life data; the document defining the notarial act (draft agreement or the notary's checklist); for inheritance and gift cases — proof of kinship.
What we see as reviewers of other appraisers' reports
The Kanzas company not only prepares reports but also performs professional reviews of reports drawn up by other appraisers. The defects that strip a document of its force repeat themselves: a valuation date that does not match the transaction, a VIN that differs from the registration certificate, mileage adjusted twice — separately and within the electronic price guide, an inspection that never actually happened. We know what a report without questions looks like, because we regularly examine the ones full of them.
Questions and answers
I am buying a passenger car in Ukraine through a notary. Is a valuation report required? No. For a passenger car it is enough to pay tax on the contract price, but not below the state average value. The report becomes mandatory only if the seller elects the appraised value as the tax base.
A Ukrainian relative is gifting me a car, but I live abroad. Do we need an appraisal? Most likely yes. If you are a non-resident of Ukraine, the gift is taxed on the appraised value regardless of kinship, and the notary will require the report to certify the deed. We recommend confirming your residency status with the notary before the transaction.
The notary demands a valuation report for a truck. Is that lawful? Yes. For vehicles other than passenger cars, motorcycles and mopeds, clause 173.4 of the Tax Code of Ukraine directly obliges the notary to certify the agreement only with a valuation document on file.
How does the notary know the report is genuine? For tax-purpose reports — through the Unified Database of valuation reports: the report carries a unique registration number, and the notary verifies it against the database certificate. A report that should be registered but is not will be rejected.
How much does a car appraisal for a notary cost? We quote the fee and timeline after learning the vehicle type, its characteristics and the notarial act the report is prepared for. The scope is agreed in advance; a fixed fee and schedule are confirmed before the engagement letter is signed.
Write to [email protected]: name the notarial act and the vehicle — we will tell you whether a report is required at all, and quote a fixed fee and preparation time.
Related services: Valuation report review · Valuation for court · Special machinery appraisal · Fixed asset revaluation
