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Our press-center

19 Sep / 2022

Key issues
- Exchange supervision: termination of obligations by netting
- Changes in TCU: charitable assistance
- Submitting a notice to the legal entity on the acquisition of participation in a controlled foreign company, if the acquisition of the share took place before 12.31.2021

Experts advice
- Constructive dividends: we carefully analyze operations for 2021
- Appendix TP: consequences of untimely adjustment
- Violation of settlement deadlines for import and export operations during martial law – is it possible to avoid liability

News Digest_15.09.2022

01 Sep / 2022

Key issues
- New Law on Joint Stock Companies
- Impossibility of fulfilling tax obligations during the war: the Ministry of Finance approved the order
- What shopping centre innovations should be paid attention to
- Fines for correcting tax returns after July 25
- Ukraine joined the Multilateral Agreement on Automatic Exchange of Information on Financial Accounts

Experts advice
- The supplier does not register a tax invoice – options for protecting the right to a tax credit
- Normal price for VAT purposes: how to justify

News Digest_31.08.2022

16 Aug / 2022

Key issues
- Martial law has been extended: draft laws have been adopted
- Labor relations with non-fixed working hours
- Submission of financial statements, if during the quarter you were on the simplified system at the rate of 2%
- Preservation of the average salary for volunteers of the Teroborona
- Peculiarities of control under international law in conditions of martial law

Experts advice
- Accrual of tax liabilities under clause 198.5 of the Tax Code of Ukraine

News Digest_15.08.2022

01 Aug / 2022

Key issues
-Exonerated from responsibility for violation of the deadlines for the publication of financial statements during the period of martial law
- Amendments were made to the Law “On Accounting and Financial Reporting in Ukraine”
- Registration of TB on a holiday or weekend, if it is a cut-off day
- The period during which a master file submission request can be received for the first time
- Peculiarities in the creation and taxation of Diya City residents

Experts advice
- Financial support for mobilized workers from 07/19/2022
- Availability of different financial reporting formats (S and J)

News Digest_31.07.2022

17 Jul / 2022

Key issues
- Amendments have been made to the labour legislation
- Currency restrictions for the import of commodity products have been simplified and the maximum settlement terms for export-import operations have been increased
- Quarantine moratorium during martial law

Experts advice
- How to issue a business trip for an employee who went abroad due to the war

News Digest_15.07.2022

04 Jul / 2022

Main issues
- Taxation of imported goods has been restored
- Peculiarities of filing tax returns, payment of VAT tax liabilities, formation of tax credit in wartime conditions
- Reporting and payment of income tax obligations under martial law

Practical advice
- Taxpayers registered in March may not have been registered
- Ownership structure and KBV: submission of information by July 11, 2022, martial law and other aspects

News Digest_30.06.2022

17 Jun / 2022

The main issues
• Increased deadlines for settlements for export-import operations
• Deadline for registration of tax invoices for February – May without penalties
• Transfer Pricing in martial law

Practical advice
• Consequences of cooperation with a private individual registered in the temporarily occupied territory
• Reduction of VAT liabilities on the basis of primary documents
• Citizens of Ukraine abroad: features of opening and replenishing an account in a foreign bank

News Digest_16.06.2022

02 Jun / 2022

The main issues
• Martial law was extended until August 23
• The Law on Restoration of Tax Obligations, Verification and Reimbursement of VAT came into force
• Quarantine was extended until the end of August

Practical advice
• Quarantine and martial law continued: what to do next with tax inquiries

News Digest_31.05.2022

16 May / 2022

The main issues:

• Tax duties, VAT audits and refunds have been restored
• The form of the taxpayer’s tax return at the rate of 2% has been approved
• Exemption from land tax and real estate tax

News Digest_16.05.2022

05 May / 2022

The main issues:

• Key changes in legislation in April
• The procedure for paying excise duty on retail sales of tobacco products has been changed
• Separate tax rules have been established for single taxpayers at the rate of 2% after the resumption of income tax payments
• The procedure for calculating the average salary has been updated
• New deadlines for settlements on the export and import of goods during martial law have been set

Review of legislation and judicial practice in April 2022