The last day for payment of:
| 19th of February 2020 | 20th of February 2020 |
| value added tax payment for the IV quarter of 2019 | advanced tax contributions by individuals-entrepreneurs who chose simplified taxation system of Groups I and II |
| single tax payment for the IV quarter of 2019 by the taxpayers of Group III - legal entities | single tax payment by the taxpayers of Group III according to the results of submitted declarations |
| rent payment for : -the special use of forest resources for the IV quarter of 2019 -the special use of water for the IV quarter of 2019 -the use of subsoil without rent for the use of subsoil in the extraction of hydrocarbons for the IV quarter of 2019 | personal income tax and military levy payment based on the filing of annual property and income tax declaration by the individual-entrepreneur |
| environmental tax payment for the IV quarter of 2019 | single social contribution calculated by employers for hired employees for the previous calendar month |
| tourist tax payment for the IV quarter of 2019 |
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| parking fees payment for the IV quarter of 2019 |
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It should be reminded that requisites of accounts for payment of taxes in terms of administrative units of Ukraine are available at:
- the official web portal of the STS in headings:
- Home / Budget Accounts (https://www.tax.gov.ua/byudjetni-rahunki/);
- Home / Legislation / Single social contribution to compulsory state social insurance / Register of accounts for payment of the single social contribution (from 03.01.2020) (https://tax.gov.ua/dovidniki--reestri--perelik/reestri/402760.html).
- in the private part of the E-cabinet in menu “Status of budgetary payments” – the taxpayer has an access to his /her personal accounts for taxes, fees and other payments. Accessing to the specified menu, the taxpayer will find the summary information at the time of the request, containing information on each form of payment, in particular, the budget account for the current date and code of the bank.
Work in the private part of the E-cabinet is carried out using a qualified electronic signature obtained from any Qualified provider of electronic trust services. Access to the Electronic Cabinet is made by the following address: http://cabinet.tax.gov.ua, as well as through the official web portal of the STS.
- at the STS supervisory body at the place of registration or place of business.
The last day for submission of:
| 19th of February 2020 | 20th of February 2020 |
| real estate tax other than land declaration for 2020 by the legal entities | report on single social contribution calculated by employers for hired employees for the previous calendar month |
| transport tax declaration for 2020 by the legal entities | value added tax declaration for January 2020 by the taxpayers whose tax period is equal to the calendar month |
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| single tax declaration for 2020 by the taxpayers of Group IV |
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| excise tax declaration for January 2020 |
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| land tax declaration (land tax and / or rent for land plots of state or communal property) (except for citizens) for 2020 |
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| land tax declaration (land tax and / or rent for land plots of state or communal property) (except for citizens) for January 2020 in the case of a failure to submit the tax declaration for 2020 |
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| tax declaration on the rent for January 2020 with calculation of: -rent for the use of mineral resources in the production of hydrocarbon raw materials; -rent for the use of the radio-frequent resource of Ukraine; -rent for the transportation of oil and oil products by main pipelines and petroleum product pipelines; -rent for the transit transportation of ammonia by pipelines across Ukraine |
Please note that the tax declaration is submitted at the taxpayer’s choice, unless otherwise provided by the Tax Code, in one of the following ways (Paragraph 49.3 Article 49 of the Tax Code):
a) personally by the taxpayer or authorized individual;
b) sent by the post with a delivery note and description of attachment;
c) by means of electronic communication in electronic form in compliance with the requirements of the Laws of Ukraine as of 22.05.2003 No. 851-IV “On electronic documents and electronic workflow” (hereinafter – the Law №. 851) and as of 05.10.2017 №. 2155-VIII “On electronic trust services” (hereinafter - Law №. 2155).
List of electronic forms for tax declarations (calculations) is available on the official web-portal of the STS under the heading Home / Electronic reporting / Taxpayers electronic reporting / Information and analytical support / Register of electronic document forms - https://tax.gov.ua/data/ material / 000/006/58768 / Forms_declar.htm.
It is possible to prepare, fill in and send electronic documents using the electronic service “Electronic cabinet” (modes “Requests, appeals for information” and “Reporting”) which can be accessed at: cabinet.tax.gov.ua, as well as via official web portal of the STS.