Gas exports for which rent payments are deferred: recommendations to producers

Press service of the State Tax Service of Ukraine, published 26 October 2026 at 16:10 Chapter: News

Gas producing companies are recommended to notify the State Tax Service in writing about volumes of exported gas of their own production, previously transferred for storage.

Relevant information should be submitted together with the monthly acts on the movement of natural gas in gas storage facilities. This applies to companies that export gas of their own production at the expense of volumes previously transferred for storage.

This will allow the controlling authority to carry out necessary procedures for administering rental fee for the subsoil use for natural gas extraction (hereinafter – Rent) without additional appeal to the taxpayers.

It should be reminded that gas producing companies have a right not to pay the rent for the subsoil use for natural gas extraction for volumes of gas transferred for storage to gas storage facilities until its sale.

Such special norm was added to the Tax Code at the beginning of the full-scale armed aggression of russian federation (Sub-paragraph 69.30 Paragraph 69 Sub-section 10 Section XX of the Tax Code of Ukraine).

Obligation to pay the rent is renewed in the reporting period when the gas previously transferred for storage is sold. Amount of the rent tax liability for previous reporting (tax) periods is determined taking into account actual volume of gas sold within volumes for which the rent was not paid.

Procedure for organizing and implementing export of natural gas of domestic production was approved by Resolution of the Cabinet of Ministers of Ukraine № 1251 as of 07.10.2026.