Regarding special rules and simplifications for payers registered in territories where hostilities are (were) being conducted or temporarily occupied by the armed forces of the Russian Federation

Government has adopted decision on the formation of a list of territories where hostilities are (were) being conducted and territories temporarily occupied by the armed forces of the Russian Federation, which allows fully perform the taxpayers’ right to confirm impossibility of exporting primary documents and/or their loss according to Sub-paragraph 69.28 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine.

Resolution № 1364 of the Cabinet of Ministers of Ukraine as of 06.12.2022 establishes that the list of territories where hostilities are (were) being conducted and territories temporarily occupied by the armed forces of the Russian Federation is approved by the Ministry for Reintegration of Temporarily Occupied Territories in form established by this Resolution, in agreement with the Ministry of Defense on the basis of suggestions of relevant regional and Kyiv city military administrations.

Specified list will be updated by the Ministry for Reintegration at least twice a month and will contain information on the date of start and end of hostilities (date of occurrence and termination of the possibility of hostilities) or temporary occupation.

Taking into account above specified, taxpayers starting from 25.12.2022 will have opportunity to use special rules to confirm impossibility of exporting primary documents by taxpayers in connection with their presence in territories where hostilities are (were) being conducted and in territories, temporarily occupied by the armed forces of the Russian Federation, and/or their loss, since the loss of documents, which is not related to the specified grounds, does not entitle the taxpayer/tax agent to apply provisions of Sub-paragraph 69.28 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine.

In order to reduce tax burden on taxpayers who found themselves in a difficult situation due to the full-scale invasion of the Russian Federation on the territory of Ukraine, amendments were made to the Tax Code of Ukraine, which stipulate special rules and simplifications for taxpayers registered in territories where hostilities are (were) being conducted or temporarily occupied by the armed forces of the Russian Federation.