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

4. Filing of non-tax reports and documents (Law No 2115–IX of March, 03, 2022)

  1. Natural persons, individual-entrepreneurs and legal persons shall submit registration, financial, accounting, payment documents, auditor's conclusions and other documents, as required by the law, whether in paper or in electronic form, during three months after the ending or the termination of the period of martial law or state of war for the whole reporting period for which the reports or the documents have not been submitted.
  2. No administrative and (or) criminal liability will be imposed for the non-submission or late submission of reports and documents during the period of martial law and three months after ending of the period of martial law.
  3. If a person is physically prevented from submission of reports or documents during the three-months period after end of the martial law period due to direct participation of such person in the warfare, such person may submit reports or documents within one month after the circumstances which prevented the submission of the reports or documents are no longer existing. Such person shall be relieved from administrative and (or) criminal liability.
  4. No control of completeness and timely submission of reports and other documents which shall be submitted according to requirements of the law is performed during the period of the 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