Ministry of Finance Clarifies Tax Filing Rules

The Ministry of Finance of Ukraine informs taxpayers about the existing mechanism for confirming the inability to timely fulfill tax obligations in the event of power outages or other objective circumstances that make it impossible to submit reports or register tax and excise invoices.

This concerns situations where, due to the lack of electricity supply or other emergency factors, a taxpayer is unable to timely:

• submit tax reporting;
• register tax or excise invoices;
• fulfill other obligations предусмотрені by tax legislation.

In such cases, the taxpayer has the right to apply to the State Tax Service of Ukraine (STS) with a relevant application and a set of documents to confirm the circumstances that prevented the fulfillment of obligations within the established deadlines. The STS and its territorial bodies are required to review the submitted materials and make a reasoned decision regarding the possibility or impossibility of timely fulfillment of tax obligations by a specific taxpayer.The procedure for reviewing such applications is regulated by the Procedure approved by the Order of the Ministry of Finance dated July 29, 2022 No. 225, which defines the list of required documents and the decision-making mechanism, including during martial law and other emergency circumstances.

Legislation provides that if the inability to fulfill an obligation is confirmed, the taxpayer is exempt from liability for its late fulfillment as предусмотрено by the Tax Code of Ukraine. In such a case, the obligation itself must be fulfilled within 6 months after the termination or cancellation of martial law, or no later than 60 calendar days after the restoration of the possibility to fulfill it.

The Ministry of Finance clarifies that exemption from liability applies only if circumstances actually exist that make it impossible to fulfill the relevant tax obligations.