Tourism business requirements

• Register sole proprietor or LLC (KVED 79.11/79.12/79.90)
• Tour operator financial security: insurance or bank guarantee
• Liability insurance contract toward tourists
• Model tourist service agreement
• Tourist identification program and tour documents
• Country/region risk disclosure
• Tax accounting: single tax or general system + VAT at scale
• For agents — agency agreement with a tour operator

Tour operator activity in Ukraine is not licensed (the license was abolished), but financial security of liability is mandatory — an insurance contract or bank guarantee. Agents don't need security — they sell the operator's tours under an agency agreement. Source: Law of Ukraine On Tourism.