Klaus Kessler

Rechtsanwalt (Deutschland)
Phone: +49 89 928 780 702

Yuri Nikolaychuk

Rechtsanwalt (Ukraine), Dipl.-Jur., LL. M., Steuerberater
Associate Partner
Phone: +380 (44) 586 23 03

3. Payment of taxes and tax reporting (Law No 2118-IX of March 03, 2022)

  1. If a taxpayer is prevented (also due to unavailability of electronic services of state tax service) from submission of tax reports, timely payment of taxes and duties, registration of VAT and excise invoices, adjustments to the VAT and excise invoices, the taxpayer is relieved from liability (penalties), subject to submission of tax reports, payment of taxes or performance of other unfulfilled tax obligation during three months after ending or termination of the martial law period. The same time frames apply to submission of other mandatory reports of non-tax nature. If a taxpayer is not prevented from submission of the tax reports and payment of taxes, the taxpayer should perform these tax obligations within the time periods defined by the law. The employers shall also duly assess and pay social security contributions.
  2. A taxpayer who cannot observe the three-months period for performance of tax obligations due to direct participation in the warfare is relieved from liability, provided the taxpayer performs his/her tax obligations within one month following from the day on which the circumstances which prevented him/her from performance of tax obligations are no longer existing.
  3. The ongoing tax audits are suspended, new tax audits are not performed.
  4. The voluntary transfer of funds, goods, including excisable goods, performance of services to the Armed Forces of Ukraine and divisions of territorial defense on a free-of-charge basis is not considered a sale (supply) for the purpose of VAT and excise tax.
  5. The transportation of fuel and ethyl alcohol by transport means is allowed without registration of excise invoice, but subject to availability of a transport delivery note. The excise invoice shall be registered during three months after end of the martial law period.
  6. The funds, the cost of means of personal protection, surveillance means, medicines, meals and other goods approved by the Cabinet of Ministers of Ukraine which are transferred to the Armed Forces and other military formations of Ukraine are fully deductible for tax purposes.
  7. The cost of fuel which is compensated to an individual providing transportation services to the Armed Forces and divisions of territorial defense of Ukraine is not considered as taxable income of an individual.
  8. The running of time periods which are relevant for tax purposes is suspended both for the taxpayers and for the tax authorities.
  9. The licenses for production, storage, wholesale trading and retail selling of fuel and for the places of production, storage and trade of fuels, as well as licenses for production and trading in other excisable goods which expired during the period of martial law continue to be valid. The payments for extension of licenses shall be made within 30 days after ending or termination of the period of martial law.
  10. Articles 200.10 - 200.12 of the Tax Code are suspended. These provisions define the procedure of verification and approval by the tax authorities of VAT refund amounts claimed by the tax authorities.
  11. No penalties will apply for the violations of the Law of Ukraine "On the Use of Cash Registrars in Retail, Public Catering and Services" committed during the period of martial law.
Rödl & Partner

Mykoly Pymonenka Street 13
Building 1B, office 31
04050 Kyiv

Phone: +380 (44) 586 23 03
Fax: +380 (44) 586 23 04
E-Mail: kiew‎@‎roedl.com
Website: www.roedl.net/ua