Certificate from technical documentation on the normative monetary evaluation of the land plot is submitted by payers to the controlling authority in two cases.

Paragraph 286.2 Article 286 of the Tax Code of Ukraine stipulates that certificate from technical documentation on the normative monetary evaluation is submitted:   

- upon submission of the first declaration by the payer (actual start of activity as the land tax payer);

- in case of approval of a new normative monetary evaluation of land.

At the same time, owners or users of the land plots can receive certificates from the normative monetary evaluation unlimited number of times. However, only those indicators that have entered into force according to the established procedure are used to determine the land tax liability.

When does the new normative monetary evaluation affect the tax amount?

New data on the normative monetary evaluation of the land plot are used to calculate the land tax payment from the moment such data comes into force.

Entry into force of decisions of councils on establishment of the normative monetary evaluation of the land plots is regulated in Article 271 of the Code.

Local self-government bodies:

- make a decision to establish or update the normative monetary evaluation;

- publish it by 15 July of the year preceding the budget period in which the new evaluation is planned to be applied.

If decision is published later, it has to be applied not earlier than the beginning of the budget period following the planned period.

Exceptions from the general rule

Provisions of the Code regarding entry into force of decisions do not apply to decisions of councils regarding:

- normative monetary evaluation of the land plots of state and municipal property located outside settlements that are leased;

- lands, normative monetary evaluation of which has not previously been carried out or has not been properly approved, provided that amount of such normative monetary evaluation of the land plots exceeds amount of normative monetary evaluation of the corresponding arable land area in the region.

In such cases, the council’s decision:

- is published not later than 10 days from the date of adoption of relevant decision;

- apply from the first day of the second month following the month of adoption.

Common payers’ mistake

Payers receive and apply certificates on the normative monetary evaluation of land according to the Methodology approved by Resolution of the Cabinet of Ministers of Ukraine № 1147 as of 03.11.2021, even if after 2021 local government body did not adopt and publish decision on the approval of new technical documentation on the normative monetary evaluation for these lands.

Such application can lead to both understatement and overstatement of the tax liabilities.

At the same time, Paragraph 4 of Resolution №1147 provides for: technical documentation on regulatory monetary evaluation, approved earlier (before the new Methodology came into force) taking into account requirements of Article 271 of the Tax Code of Ukraine, remains valid until the decision of relevant council on the approval of new technical documentation begins to apply.