If, due to circumstances related to the martial law, the taxpayer cannot fulfill tax obligations on time, the payer must notify the Tax Service and confirm such circumstances with documents.

Submit application of inability to fulfill tax obligations together with documents confirming reasons for such inability.

This particularly includes cases where the taxpayer cannot timely:

- pay taxes and levies;

- submit tax or other reporting required by the law;

- register tax or excise invoices and adjustment calculations;

- submit electronic documents related to the circulation of fuel and ethyl alcohol;

- fulfill other tax obligations specified by the law.

Attach copies of documents confirming the impossibility of fulfilling tax obligations to the application. List of such documents depends on the payer’s category (legal entity or individual) and is determined by relevant Procedure.

At the same time, there are some exceptions. In particular, a special procedure applies to cases related to registration of excise invoices, submission of electronic documents on the circulation of fuel or ethyl alcohol and separate applications for their movement.

Procedure applies to individuals, including self-employed persons, legal entities (residents and non-residents of Ukraine), as well as their separate divisions.

If, after the controlling authority has made a decision on the impossibility of fulfilling tax obligations, the payer has restored ability to fulfill them, such payer is obliged to notify the controlling authority of this not later than 60 calendar days from the first day of month following the month of such restoration, by submitting a notification in any form.

More: https://tax.gov.ua/en/mass-media/news/928093.html

Reference.

Procedure for confirming the possibility or impossibility of timely fulfillment of tax obligations by the taxpayer was approved by Order of the Ministry of Finance of Ukraine № 225 as of 29.07.2022.

Document was adopted according to Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine. It defines procedure for confirming the possibility or impossibility of fulfilling tax obligations and list of documents that must be submitted to confirm relevant circumstances.