Unable to Pay Taxes Due to War: What to Do and Where to Turn
Taxpayers who, due to circumstances related to martial law, cannot timely fulfill their tax obligations must notify the controlling authority and provide supporting documents.
As reported by the State Tax Service of Ukraine, this concerns cases when, due to the consequences of the war, the taxpayer is unable to timely:
- pay taxes and fees;
- submit tax or other reports required by law;
- register tax or excise invoices and adjustment calculations;
- submit electronic documents regarding the circulation of fuel and ethyl alcohol;
- fulfill other tax obligations provided by law.
To confirm the impossibility of fulfilling obligations, it is necessary to submit an application along with copies of documents confirming the relevant circumstances. The list of required documents depends on whether the taxpayer is an individual or a legal entity.
The State Tax Service noted that special rules apply to operations involving the registration of excise invoices, submission of electronic documents regarding the circulation of fuel and ethyl alcohol, as well as certain applications for the movement of such goods.
The procedure applies to individuals, including self-employed citizens, legal entities – residents and non-residents of Ukraine, as well as their separate subdivisions.
If, after making a decision about the impossibility of fulfilling tax obligations, the taxpayer regains the ability to fulfill them, they must notify the tax authority. Such notification should be submitted in any form no later than 60 calendar days from the first day of the month following the month when the ability to fulfill obligations was restored.
As previously reported by the "Judicial and Legal Newspaper", wages, income from the sale of property, dividends, interest on deposits, certain types of inheritance, gifts, and winnings are included in the list of taxable incomes. The Main Department of the State Tax Service in Kyiv region noted that according to paragraph 164.2 of article 164 of the Tax Code of Ukraine, most incomes received by citizens in monetary or non-monetary form are subject to taxation unless otherwise provided by article 165 of the Tax Code.
Taxable incomes include wages, remuneration under civil law contracts, as well as certain incomes received from individual entrepreneurs or persons engaged in independent professional activities, in cases defined by law.
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