Since the beginning of the full-scale invasion, 11,214 Ukrainian taxpayers have received the right to temporary exemption from tax obligations. This year, 2,292 entities have used this support mechanism. This is reported by the portal PromPolitInform citing kyivobl.tax.gov.ua.
This was announced by the head of the State Tax Service, Lesia Karnaukh. According to her, the state introduced this mechanism to support businesses that found themselves in difficult circumstances due to constant Russian military attacks on industrial facilities, warehouses, and logistics infrastructure.
The largest number of decisions regarding temporary exemption was granted to businesses in Kyiv, with 3,191 cases recorded. Other regions with a high number of applications include Mykolaiv (971), Chernihiv (879), Zaporizhzhia (650), and Kharkiv (283) regions.
Business support mechanism during Russian aggression
Enterprises or individual entrepreneurs are eligible for exemption if they lost the ability to comply with tax rules due to armed aggression. This applies to cases involving the destruction of production facilities, equipment, or accounting documentation.
Obtaining such permission allows postponing tax filing and payment deadlines, and also exempts businesses from fines for late registration of tax invoices. To apply for the benefit, one must submit a request to the controlling authority, attaching documents certifying property damage from the SES or the police.
The consideration of the request takes up to 20 calendar days. After receiving a positive decision, the taxpayer may fulfill their obligations after resuming operations or within six months after the lifting of martial law. In case of difficulties, the tax office advises contacting specialized consultation offices.
Illustrative photo: Kisnaak / CC BY-SA 4.0
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