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

7. Other Changes

  • The recording of fuel and ethyl alcohol at excise warehouses, which are partially destroyed and located in combat areas or in the areas temporarily occupied by armed forces of the Russian Federation, will be based on the outcome of inventory performed after the de-occupation of the territories.

  • For the period from March 1, 2022 until December 31 of the year following the year in which the martial law period is terminated, no land tax shall be paid for the land plots in combat areas, temporarily occupied areas, areas designated by regional military administrations as littered with explosive objects and / or areas with fortifications. In addition, no minimal tax liability for shall be paid for such land plots for the years 2022 and 2023. The list of combat and temporarily occupied territories shall be determined by the Cabinet of Ministers of Ukraine.

  • No property tax shall be paid by individuals for the years 2021 and 2022 and by legal entities for the period from March 1, 2022 to December 31, 2022 for residential immovable property situated in combat areas, temporarily occupied areas and for residential property which became uninhabitable as a result of Russian military aggression.

  • From March 1, 2022 until December 31 of the year in which martial law period ends, no property tax shall be paid for non-residential property situated in combat areas and in temporarily occupied territories.

  • For the fiscal year 2022, no ecological tax shall be paid for stationary pollution sources, for the generation and temporary storage of radioactive waste in combat areas and in the temporarily occupied territories.

  • Provision of electronic services and acceptance of electronic documents from taxpayers are carried out on working days from 8 am to 6 pm.

  • The time periods established for tax registration of legal entities and their separate subdivisions and for the transfer of tax registration data to the Unified State Register are suspended for the tax authorities.

  • The provisions of the Tax Code imposing a moratorium on tax audits in connection with the Covid-19 pandemic have been suspended. A new moratorium on tax audits (except for actual and desk audits related to approval of VAT refund) was introduced by the Law № 2118-IX of March 3, 2022.

  • Cash transactions with the use of software cash register in offline mode may be carried out with excess of the limits set by the Law on the Use of Cash Registers (not more than 36 hours of use of fiscal numbers from the range of fiscal numbers generated by the fiscal server and not more than 168 hours per month).
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