Own products, in accordance with the Tax Code of Ukraine, are those which have been grown, produced or harvested directly by a citizen on the land granted to him or her for subsidiary farming provided its total area does not exceed 2 hectares.
The revenue earned from the sale of such products shall not be taxed if a citizen submits a purchaser a certificate of availability of the land, where certain products and raw materials were grown or harvested. A citizen can receive such a certificate within five working days by contacting the village, town or city council. If the total area of land exceeds 2 hectares, the income received by a citizen from the sale of the products grown on it shall be taxed on the common basis.
Taxation of income from the sale of own agricultural products is defined in the para. 165.1.24 of the Article 165 of the Tax Code of Ukraine.
Source – Main Office of the Ministry of Income in Transcarpathian region
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