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Ukrainian Universal Exchange provides services on carrying out taxpayer’s property sales auctions.

Taxpayer’s property being in tax lien auction is conducted on the basis of the relevant agreement concluded between the authority of revenues and duties and an authorized commodity exchange. Copy of the judicial letter in tax lien and an extract from the State register of encumbrances on movable property and/or the State register of rights to immovable property are attached to the contract.

The property which is subject to sale at the auction, put up for auction at a starting price, which is determined by the authority of revenues and duties on the basis of the report (act) on valuation of property prepared in accordance with the Law of Ukraine "On appraisal of property, property rights and professional valuation activities in Ukraine".

The exchange not later than 15 days before the day of the auction shall publish an announcement in media and on its own web page.

Those wishing to participate in the auction should submit an application.

Exchange receive and register applications from the participants providing access to the information about the participants as information with limited access.

Physical or legal person who wish to register as a bidder shall pay registration fee, which is set by the exchange and shall not exceed one non-taxable minimum income of citizens, and also transfer the guarantee fee in the amount of 10 percent of the initial price of the lot.

The exchange provides access to the location of the auction to bidders, the auction customer and employees of public authorities in the performance of their official duties or mass media.

Ukrainian Universal Exchange performs the following functions in the sphere of realization tax lien property:

  • cooperation with regional and state tax inspections and state tax administrations of Ukraine;
  • targeted assets in tax lien auctions;
  • legal support of exchange transactions registration;
  • the provision of explanations to customers on how to conduct transactions on the UUE.

To order service or get information, please call: (044) 221-32-33 or e-mail:

You can also contact our branches in the cities of Kiev, Kremenchuk, Zaporizhzhia, Sumy, Kharkiv, Kherson, Dnipropetrovsk, Odesa and others. Branch addresses

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