Tax on the sale of an apartment

No need.

According to clause 172.1 of Art. 172 of the Tax Code of Ukraine No. 2755-VI dated 02.12.2010, is not taxed once during the reporting tax year, provided such property is owned by the taxpayer for more than three years, income received by the taxpayer from the sale (exchange) residential building, apartment or their part, room, garden (cottage) house (including the object of unfinished construction of such objects, the land plot on which such objects are located, as well as household and household structures and buildings located on such land plot).