Destruction and damage of legal entities’ property due to the armed aggression of russian federation: answers to frequently asked questions in the Newsletter № 4/2026

Press service of the State Tax Service of Ukraine, published 23 October 2026 at 14:53 Chapter: Newsletter

State Tax Service of Ukraine has issued Newsletter № 4/2026, which contains practical answers to current questions from business regarding the tax consequences of destruction, damage or loss of fixed assets, products and assets as a result of hostilities.

Newsletter explains in detail specifics of documentary confirmation of such circumstances, accounting of destroyed products and taxation under the martial law:

- fixed assets and products: nuances of the VAT calculation, write-off of depreciated assets, as well as tax accounting of destroyed property;

- documentary confirmation: list of necessary documents (certificates from the Chamber of Commerce and Industry, acts from the State Emergency Service of Ukraine, certificates from the Unified Register of Pre-Trial Investigations) to confirm force majeure and legality of the write-off;

- property taxes: peculiarities of the real estate tax and land payments for damaged or destroyed objects;

- excise tax: peculiarities of collection in the force majeure conditions, procedure for actions in case of loss of excisable products;

- debt and deferral: rules for writing off receivables/payables and mechanisms for deferring monetary obligations and tax debt.

Read more about text of the Newsletter here.