Minrevenue explains
In determining the total net income of private notaries, besides the costs listed in order of STS of Ukraine from 24.12.2012 № 1185, the following costs also may be taken there into account:
the payment of monthly membership dues to provide notary self-regulation;
utilities costs (electricity, gas, heat, water) for the maintenance of the workplace of private notary.
More details about the features of accounting these costs are in the integrated tax advice on the costs of private notary, approved by Order of Minrevenue of Ukraine from 30.12.2013 № 884.
