Changing Your Tax Address: Where to Pay Taxes and File Returns

After changing your tax address, determine the place of payment and the authority for filing returns separately for each payment. If a sole proprietor moves to a different territorial community, as a general rule, the single tax and taxes distributed between the state and local budgets are paid according to the previous registration through the end of the calendar year. At the same time, after the transfer, a sole proprietor’s return and reports on employees’ income are filed with the tax authority at the new primary place of registration. Separate rules apply to the unified social contribution (USC) and value-added tax (VAT), so replacing all payment details at once can result in incorrect payments.

To move to the new address correctly, register the changes in the Unified State Register (USR), submit the required applications to the State Tax Service (STS), and check the actual transfer dates in the Electronic Cabinet. Prepare a list for your accountant of your taxes, including the payment account, the authority to which each return is filed, and the transfer date. The procedure below is intended for an ordinary retail business: a sole proprietor (SP) on the general system or in groups 1–3 of the single tax, and a commercial company on corporate income tax or in group 3.

First, determine which address has changed

An SP’s tax address is their place of residence at which they are registered with the STS. For a legal entity, it is the location recorded in the USR. A shop or warehouse address may differ from the tax address. If you open a retail outlet in another city but keep your registered address, this does not transfer your primary tax registration.

To determine whether the territorial community has changed, compare the codes of the communities to which the old and new addresses belong, using the Codifier of Administrative-Territorial Units and Territories of Territorial Communities (KATOTTG). Separately check whether the STS controlling authority is changing or only the tax inspectorate that serves you. If only the serving tax inspectorate changes, the new inspectorate begins maintaining your records on the date the changes are entered in the Unified Database of Legal Entities or the Register of Self-Employed Persons. The previous inspectorate transfers the registration records within 10 working days, so do not apply the one-month transfer period between controlling authorities to this type of move. If the community is also changing, check the territorial payment details separately, even if the name of the main STS directorate stays the same.

Which documents to submit after changing your address

Register the new address in the USR

An SP submits an application to register changes to the information about the entrepreneur and proof of payment of the administrative fee, if payment is required by law. An ordinary legal entity also submits an application and proof of payment. There is an exception for a change of location only: the registrar does not need a decision by the governing body approving the change. If the address is stated in the charter and the charter’s contents are changing, attach the charter in its new version. A paper charter must be stitched together, numbered, and signed by the founders, members, persons they have authorized, or the chair and secretary of the general meeting if the decision was made at a general meeting. For an ordinary commercial legal entity, the signatures must be notarized. Notarization is not required if the founding document was created on the state electronic portal provided by law and signed using an electronic identification method with a high assurance level. A legal entity operating under a model charter does not submit a separate founding document.

Documents may be submitted in person, by mail, or electronically through the portal provided by law, if the relevant service is available. For in-person submission, present an identity document. A representative must submit the original or a notarized copy of the document confirming their authority, unless that authority is already recorded in the USR. If the representative acts under a power of attorney issued under Ukrainian law, the power of attorney itself must be notarized. For postal submission, the signature on the application must be notarized; for electronic submission, use an electronic identification method with a high assurance level.

Before paying, check the basis for the address change, as it affects the fee. For an ordinary address change, an SP pays 0.1 of the subsistence minimum for able-bodied persons, and a commercial legal entity pays 0.3. The fee for electronic submission is 75% of the applicable fee. The calculation uses the subsistence minimum as of January 1 of the year of submission and is rounded to the nearest 10 Ukrainian hryvnias (UAH).

No fee is charged, in particular, when the changes result from administrative-territorial changes or a renaming of a street or other toponymic feature. An exemption also applies when information and documents are brought into compliance with laws; if a law sets a deadline for this, meet that deadline. If registration is refused, the fee paid is not refunded, but resubmitting documents within one month after the refusal decision does not require another payment.

An SP must separately report changes to personal information

Updating an entrepreneur’s address in the USR and changing information in the State Register of Individuals—Taxpayers are separate actions. Within one month after the information changes, an individual submits application No. 5DR; a person whose passport bears a notation refusing a tax number submits No. 5DRP. You will need an identity document and documents confirming the address change, such as an extract from the register of the territorial community. An internally displaced person (IDP) certificate confirms internal displacement and registration as an IDP.

After changing your place of residence, you may submit the application to the STS at your new place of residence or to any controlling authority. A representative must present their own identity document, the principal’s document or a photocopy with a clear image, and a notarized power of attorney authorizing changes to the State Register of Individuals—Taxpayers. If supporting documents are in another language, submit translations into Ukrainian certified as required by law, along with copies. An individual must submit application No. 5DRP with details of the new passport in person. The STS enters the changes within three working days, starting the day after the application is submitted, so check the result and correct any inaccuracies that prevented the information from being entered.

Single-tax payers submit an application to update their register

A single-tax payer notifies the STS of a new tax address using the application to apply the simplified taxation system. In the form, select “Внесення змін” (“Amendments”); in item 5.4, select a change of tax address and, if a retail outlet has moved, a change of place of business as well. Enter the new place of business in item 6 together with the relevant KATOTTG code.

• An SP in group 1 or 2 must submit the application no later than the 20th day of the month following the month of the change.
• A group 3 payer must submit it no later than the last day of the quarter in which the address or place of business changed.
• If the group 3 single-tax rate is changing at the same time, a separate deadline applies to the rate change: no later than 15 calendar days before the beginning of the quarter in which the rate will apply.

After the changes are entered, request a new extract from the Register of Single-Tax Payers and check the address, places of business, group, rate, and Classification of Types of Economic Activity (KVED) codes. An extract for an already registered payer is provided free of charge within one working day after the request is received, including electronically. The previous extract becomes invalid after the relevant information is changed in the register.

If a shop or warehouse has moved, submit No. 20-OPP

Notify the STS at your primary place of registration of the creation, opening, closure, or change of information about a shop, warehouse, or other object using form No. 20-OPP. The deadline is 10 working days after the relevant event. This applies to objects that you own, rent, or lease out. A separate unit reports objects on its balance sheet. The main legal entity reports all its objects except those already reported by its separate unit to the relevant STS authority. Before filing, check who has already reported the object to avoid duplicating the information. A single-tax payer’s address application does not replace form No. 20-OPP.

If you register, create, or open an object in a territory where you are not yet registered for tax purposes, you must register there at a non-primary place of registration. This registration is also required if you incur obligations in another territory to file returns, calculate, withhold, or pay taxes. A non-primary place of registration is an additional STS registration for carrying out these obligations. Within 10 working days after the relevant event, submit form No. 17-OPP to the STS where the object is located, or specify in form No. 20-OPP the authority where you need to register on a non-primary basis. If you have properly specified it in form No. 20-OPP, you do not need to submit a separate No. 17-OPP.

Usually, form No. 20-OPP may be submitted electronically. For objects registered by a government body without an assigned registration number, Procedure No. 1588 provides for paper submission with a copy of the registration document. If an object has been repurposed, report the closure of the previous object and the creation of the new object with a changed identifier in two rows. A routine address change by itself does not mean the object has been repurposed.

When the STS transfers a payer to a new place of registration

For SPs and legal entities whose details are in the USR, the STS receives registration changes through data exchange. You do not need to resubmit all the USR information just to be transferred. If the controlling authority changes, the new authority registers the payer within two working days after receiving the relevant notice from the other STS authority. If the new authority has not registered the payer earlier, automatic registration occurs on the date one month expires after receipt of the documents about the address change.

In the Electronic Cabinet, check your new primary place of registration, the transfer date, and any non-primary places of registration that remain active. Registration at the previous address may remain through year-end for payment of certain taxes. It may also remain because of a shop, real estate, separate unit, or tax-agent obligations that continue in the previous territory.

Changes to registration documents that are not entered in the USR and have not yet been reported to your primary place of registration also require updated documents within 10 calendar days. This helps avoid a situation in which the address has changed but other required registration information remains outdated.

Where to pay taxes and file returns

If your move changes the territorial community or controlling authority, use the table as the basis of your payment calendar. Determine the filing authority based on the actual transfer and use the current STS payment details for the relevant payment. For the military levy, also read the explanation following the table.

For a single-tax payer, the last reporting period at the previous address is the period in which the address-change application was filed. The basic period is a year for groups 1 and 2, and a quarter for group 3. Take this rule into account when keeping records of periods, but do not use it as a reason to automatically send the return to the old authority: the STS expressly explains that after transfer an SP files at the new place.

At year-end, pay particular attention to the filing authority. A return for December or for the year may be filed in January or later, so the reporting period’s name does not determine which authority receives it. Check which STS authority you are registered with on the filing date. If it is unclear which authority should receive a particular form for a particular reporting period, ask the STS to confirm the authority’s name and recipient code.

The registration indicator for payment at the previous place through year-end is not assigned to non-profit organizations, payers in the register of non-residents, individuals carrying out independent professional activity, or separate units. In particular, a non-resident files a corporate income tax return and pays at the new place after registration there; a non-profit organization files its report there as well. If you belong to one of these categories, determine the place of payment and filing under the rules for that category.

Military levy: check the account for your status

In its guidance for SPs on the general system, single-tax SPs, and group 3 legal entities, the STS says to pay the military levy at the previous place of registration through the end of the current year and at the new place from January 1. The STS also explains that tax agents pay the military levy at the previous place through year-end, although after transfer they file the Tax Calculation at the new primary place of registration.

Before making your first military levy payment after moving, check the current payment details specified by the STS for your type of levy and place of registration. The current Tax Code provides for crediting the military levy to a special fund of the state budget, and the State Budget Law separately sets this for the period from July 1 through December 31, 2026. These rules specify the budget fund, so they alone do not identify the territorial payment account. At the same time, the published STS explanations about payment at the previous place refer to the rules for payments distributed between state and local budgets. If the details in the Electronic Cabinet and the payment details received from the STS indicate different places of payment, ask the STS for written clarification or an individual tax consultation. State your status, transfer date, and type of military levy in your request so you receive an answer for your specific situation.

USC: use the Register of Social Insurance Contributors

USC is paid to separate non-budgetary accounts or through a selected unified account. The rule requiring local and distributed taxes to be paid at the old address through year-end does not apply to it. If the change of address changes the controlling authority or serving tax inspectorate, the STS enters the transfer in the Register of Social Insurance Contributors before one month expires after receiving the relevant information from the USR. Therefore, check the transfer date and account against the actual information in that register. If the authority and inspectorate remain the same, the address change alone is not a basis for applying this one-month transfer procedure.

In 2026, the general wartime right for an SP not to pay USC for themselves is suspended. An SP is exempt from paying their own USC if they receive an old-age or length-of-service pension, or are a person with a disability. The exemption also applies to an SP who has reached the retirement age established by Article 26 of the Law of Ukraine “On Compulsory State Pension Insurance” and receives a pension or social assistance. Separately, an entrepreneur is exempt from their own USC for months for which an employer has paid a contribution on their behalf of at least the minimum insurance contribution. Check this basis for each relevant month, since moving does not itself exempt you from the contribution. If a single-tax SP is exempt under part four or six of Article 4 of Law No. 2464 for all months of the relevant reporting period, they do not submit or complete Appendix 1 on their own USC. If a contribution for themselves must be calculated for even one month of that period, submit the appendix with the applicable USC amounts. The form also provides for exempt persons to submit the appendix if they participate voluntarily in the social insurance system.

VAT: follow the separate electronic account procedure

A change of address by itself does not cancel a VAT registration or require a new registration. The return and appendices are filed electronically using the form in force on the filing date. For an ordinary move, the STS explains that returns are filed at the previous place through year-end and at the new place from January 1; check the transitional return against your registration details.

To pay VAT under a return, ensure there are sufficient funds in the VAT EAS electronic account. If necessary, top it up from your own account, after which the Treasury transfers the tax according to the STS register. Certain liabilities determined by the STS under subparagraphs 54.3.1, 54.3.2, 54.3.5, and 54.3.6 of the Tax Code of Ukraine (TCU), as well as fines and late-payment interest, are paid directly to the relevant budget. Before paying, determine whether the amount is due under a return or is another type of assessment.

How to report and pay taxes for employees

As a tax agent, an SP pays PIT on employees’ income at the place of the SP’s tax registration. An ordinary commercial company pays PIT on the income of employees of the main enterprise at the company’s location. If a change to the tax address of an SP or such a company changes the territorial community, make these payments at the previous place of registration through the end of the calendar year and at the new place from January 1 of the following year. Work by an employee of an SP at a shop in another territory does not by itself change the place of PIT payment. For a legal entity with a separate unit, PIT on the unit’s employees is paid at the unit’s location. If the unit is not authorized to calculate and pay the tax, the head legal entity carries out these obligations.

After transfer, file the Tax Calculation at the new primary place of registration. SPs and persons carrying out independent professional activity report quarterly, with a monthly breakdown, within 40 calendar days after the quarter; legal entities report monthly within 20 calendar days after the month. A calculation is required if the relevant income was accrued during the period, even if it has not yet been paid or USC has not actually been transferred.

If a legal entity reports for a separate unit not authorized to calculate and pay tax that has no separate balance sheet and does not independently settle with insured persons, it files the Tax Calculation at its primary place and identifies the unit in row 033. Before filing, check the unit’s status: a shop does not become a separate USC payer merely because of a new address.

USC need not be transferred a second time when paying income if it has already been paid or reconciliation with the STS confirms an overpayment covering the relevant amount. Keep documentary evidence so your accountant can explain why there was no second payment.

A move does not change your regular tax deadlines

Keep the current deadlines in your payment calendar and change the territorial payment details according to your registration. If the last day to file a return or pay a tax liability falls on a weekend or public holiday, apply the extension under the TCU to the next operating day. Check the USC’s own deadline rules, since it is a separate payment.

SPs in groups 1 and 2 file a return within 40 calendar days after the quarter if they exceed the income limit set for their group, voluntarily switch to the rates for groups 2 or 3, or leave the simplified system and move to other taxes. The return separately shows income at the previous rate, income taxed at the 15% rate, income at the newly selected rate, and advance contributions. Filing this return removes the obligation to file a separate return by the deadline for the annual period.

The annual period for corporate income tax applies, in particular, to newly created payers and enterprises whose income from all activities in the previous year did not exceed UAH 40 million. To check this limit, use the figures in the financial results statement and exclude indirect taxes. Include revenue from the sale of products, goods, work, and services; other operating income; financial income; and other income, since all of these affect determination of the reporting period. Other ordinary enterprises report on a cumulative basis for the quarter, half-year, nine months, and year. A transfer to another STS authority does not make an enterprise newly created.

Submit the required financial statements together with the corporate income tax return, since they are an integral appendix to it. If the enterprise must publish annual financial statements together with an auditor’s report, submit with the return for the relevant period the balance sheet and statement of financial results prepared before the audit. Separately submit to the STS, no later than June 10 of the following year, the annual financial statements that must be published together with the auditor’s report.

An SP on the general system calculates PIT advances using actual income and expense data and does not calculate or pay a separate advance for quarter IV. If the quarterly calculation is negative, no advance is due for that quarter. In the final annual calculation, take into account PIT paid and supported by documents; the return must also state other Ukrainian and foreign income and the relevant information about the SP’s own USC.

What to check if the old and new outlets operate at the same time

An SP in group 1 or 2 operating in the territories of more than one village, settlement, or city council applies the maximum single-tax rate set by the TCU for their group. If the SP has several types of activity, the highest local rate applicable to those activities applies. Therefore, before keeping the old outlet open alongside the new one, check the places of business in the register and the rate the STS will use to assess advances.

Determine where to pay and file returns for property according to the relevant asset. Real estate tax is paid where the property is located, land payments where the land plot is located, and vehicle tax where the vehicle is registered, if it meets the statutory criteria for taxation. If the real estate or land remains in the previous territory after the move, its payments and returns remain associated with that territory.

For assets held by a legal entity as of January 1, annual real estate tax and vehicle tax returns must be filed no later than February 20: at the location of the real estate and place of vehicle registration, respectively. These taxes are paid in quarterly advances before the 30th day of the month following the reporting quarter. A land payment return, covering land tax or rent for state or municipal land, is filed where the land plot is located no later than February 20, or you may choose to file monthly within 20 calendar days after the reporting month. Declared land payments are paid monthly within 30 calendar days after the reporting month.

If, during the move, an enterprise acquires ownership of newly created or newly commissioned real estate, file a return for it within 30 calendar days from the date the ownership right arises. For a vehicle acquired during the year that is subject to vehicle tax, the return deadline is one month from the date the ownership right arises. For a newly allocated land plot or a new lease agreement for state or municipal land, file a return within the first 20 calendar days of the month following the reporting month. The same deadline applies after the month in which the object or tax base for land payments changed, so do not wait until the next February 20 for these changes.

Attach an extract from the technical documentation on the land plot’s normative monetary valuation to the first land payment return. Submit it again if a new normative monetary valuation of the land is approved.

For individuals, the STS assesses these property payments; they must be paid within 60 days after the relevant tax notice-decision is served. A change of the owner’s address or temporary relocation of a vehicle does not end these obligations, so check that you receive notices after changing your address. If the STS did not send or serve a notice-decision within the deadlines set by the TCU for the relevant property tax, an individual is exempt from liability for late payment. In this situation, check the notice dates and request that the exemption be applied if the STS imposed penalties.

Renting a shop does not make the tenant liable for real estate tax as the owner. Likewise, private rent under a contract should not be confused with budgetary rent for state or municipal land. Single-tax payers in groups 1–3 may be exempt from land tax for plots used in their business activity, but this exemption does not cover making the land or real estate located on it available for rent, loan for use, or other use, and does not extend to budgetary land rent.

How moving affects territorial tax benefits

If an SP in group 1 or 2 used the right not to pay the single tax and military levy because their tax address was in an area of hostilities or occupation, check the address on the date the relevant events began and the dates in the current List of Territories. The right not to pay these amounts covers territories of possible or active hostilities and temporarily occupied territories, subject to the relevant TCU provisions. It applies from the first day of the month in which the relevant events began through the last day of the month in which active hostilities ended, the possibility of hostilities ceased, or the occupation ended. This rule applies to the single tax from August 1, 2023, and to the military levy for single-tax payers from January 1, 2025. Check that your tax address was in the relevant territory on the date the events began. After the address change is registered by the state, application of the exemption ends from the first day of the following month if the new address is in a different territory.

For this exemption, do not complete the relevant return fields for periods in which the payments were lawfully not made, and check that the STS has not assessed advances. If you used the exemption, the law also provides for no penalties or late-payment interest for the relevant non-payment. Check the community information in the List approved by Order No. 376, using the code, territory category, and dates.

SPs in groups 1 and 2 who have no employees may also have a separate military levy exemption for one calendar month of annual leave per year or for an illness lasting at least 30 calendar days. To qualify, submit an application; for illness, attach an extract from the Electronic Register of Certificates of Incapacity for Work. If you plan to use this relief after moving, notify the authority at your current place of registration.

Benefits relating to land and real estate depend on the location of the property and the circumstances established by law. For a territorial exemption from land payments or real estate tax in 2026, check whether the property is located in an area of active hostilities or temporary occupation included in the current List. The exemption applies from the first day of the month in which active hostilities or occupation began through the last day of the month in which they ended. The status “territory of possible hostilities” alone does not qualify for this exemption. The owner’s move to or from a safe territory does not determine eligibility for the exemption.

How to check a payment and correct an incorrect account

Before paying, open the current STS payment details or the information in your Electronic Cabinet and verify the type of payment, territory, recipient, and International Bank Account Number (IBAN). After paying, keep the payment document and check your integrated taxpayer account—the STS record of assessments, payments, overpayments, and debts. For VAT, also check the movement of funds in the VAT EAS. If a payment does not appear, contact the STS with its date, amount, and payment details, since the law does not set a universal period for all payments to appear in the cabinet.

If you already use the unified account, continue paying through it for payments covered by this arrangement. VAT is not paid through the unified account. Use begins the day after the electronic notice; withdrawal takes effect from January 1 of the following year. You may notify the STS of your choice to use or withdraw from the unified account once a year. A payment to another account contrary to your selected arrangement is treated as erroneous.

A tax payment went to the wrong budget account

To recover budget taxes, levies, or late-payment interest paid in error or in excess, submit an application in any form to the STS under Article 43 of the TCU. Specify where the funds should be transferred: to your own account with a bank or non-bank payment service provider; to the unified account, if you use it; or to settle a liability or tax debt for another payment administered by the STS, regardless of the type of budget. If you do not have an account with a bank or non-bank payment service provider, you may choose a cash refund by cheque. Select the destination according to whether you need the funds returned or want to pay another amount.

To have the funds returned to your own account or the unified account, or in cash by cheque, you must first fully repay any tax debt. Amounts of monetary liabilities and late-payment interest paid in error or in excess are not refunded during the period of sanctions under the Law of Ukraine “On Sanctions” if those sanctions have been imposed on the payer itself, its founders or members, or its ultimate beneficial owners.

The general deadline to apply is 1,095 days from the date of the erroneous payment or overpayment. For older amounts, take account of the suspension of time limits: the quarantine suspension ran from March 18, 2020, through June 30, 2023, and the suspension under subparagraph 69.9 of the TCU ended on August 1, 2023. To determine the deadline for a specific amount, check the versions of the wartime provisions in force from the date it arose and the exceptions they provided. Count days when multiple suspension grounds applied at the same time only once. Submit a written application to extend the application period if, during that period, an individual was outside Ukraine, at sea abroad as a member of a vessel’s crew, or in a place of detention under a court sentence. Grounds also include restricted freedom of movement because of imprisonment or captivity in another country, or other documented force majeure circumstances. Extension is also provided for a person declared missing by a court or wanted in cases established by law. For a legal entity, circumstances relating to an officer are taken into account only if, during the relevant period, the enterprise had no other officers authorized to calculate, collect, and pay taxes, keep accounting records, and prepare and file tax returns. Explain the grounds in the application and attach supporting documents.

The STS must prepare a refund conclusion no later than five working days before the end of the 20-day period from the date the application was filed. The Treasury refunds the funds within five working days after receiving the conclusion. This procedure differs from a refund of overwithheld PIT claimed in an annual return, for which a separate 60-day period applies.

If the full tax amount was paid on time to another budget account, the TCU provides for exemption from financial liability and non-accrual or cancellation of late-payment interest, provided that you take the steps under Article 43. Therefore, submit an application and keep evidence of the payment date and amount. If the payment deadline has not yet passed, agree with the STS on how to pay the liability to the correct account so the correction does not result in a late payment.

USC went to the wrong account

Procedure No. 417 applies to refunds of excess or erroneous USC payments and related financial sanctions from non-budget account 3556. The same procedure applies to taxes, levies, fines, and late-payment interest erroneously paid into USC account 3556. To recover these funds, submit an application using the form in Appendix 1 to the STS authority where the funds are recorded. State the original account, the date, number, and amount of the payment document, the amount to be refunded, and the transfer destination. You must attach a copy of the payment document certified by you personally; an electronic application may be sent through the cabinet with an electronic copy. In the form, select a refund to your current bank account, a transfer to the relevant USC account 3556, or a transfer to the unified account. Leave the refund account number field blank for a transfer to the unified account. If sanctions under the Law of Ukraine “On Sanctions” have been imposed on the payer, erroneous or excess USC amounts are not refunded during the period those sanctions apply.

The STS reviews the application within no more than 10 working days. Grounds for refusal include an incorrect form, inaccurate information, filing with an authority other than the one where the funds are recorded, USC or related financial-sanction debt, and failure to attach the payment document. If funds are available in the relevant account, the STS prepares a refund document no later than three working days after receiving the conclusion. If current receipts in the account are insufficient for a one-time refund, the STS processes the refund in instalments. If funds remain insufficient for 10 working days from the date the conclusion is received, the local STS authority must request additional funds from the STS of Ukraine no later than the eleventh working day. If the necessary receipts are still unavailable at that stage, the STS of Ukraine requests funds from the Pension Fund or the relevant social insurance funds within 30 calendar days after registering the request. The funds must prepare the documents to transfer the money within five working days after receiving the request; if they do not do so within that period, they must explain the reasons in writing. These additional steps can make a full refund take longer. If funds are delayed, ask the STS for the date of the conclusion, the date it requested additional funds, the current stage of the refund, and the amount still outstanding.

An overpayment of USC to the proper account is credited by the STS toward future payments to that same account in chronological order. If USC was paid in error to a budget account, the procedure under Article 43 of the TCU applies. Do not transfer an overpayment from the old account to a new one in your own records alone: first check how the STS has recorded it and which transfer procedure applies.

The error concerns VAT

Overpaid VAT liabilities credited to the budget from a VAT EAS electronic account are returned to that electronic account. If the electronic account does not exist on the date of the application or actual refund, the funds may be returned to the payer’s account with a bank or non-bank payment service provider. If the funds are still in the electronic account, submit the request to transfer them as part of the VAT return. Only the balance exceeding your declared VAT liabilities and VAT tax debt may be refunded to your own account with a bank or non-bank payment service provider. State the receiving account details in the request. A refund is possible if the VAT amount in tax invoices drawn up for the reporting period and registered does not exceed the declared liabilities for supplies in that period. The requested amount reduces the VAT EAS registration amount by reducing the electronic account top-up indicator as of the date the request is filed. If you request a refund to your own account with a bank or non-bank payment service provider, the registration amount must not become negative after this reduction. Funds may also be transferred to the budget to repay VAT debt that arose on or after July 1, 2015. Under the STS register, the Treasury makes the transfer within five working days after the VAT payment deadline. If funds are not transferred within 10 working days after that deadline, the reduction of the electronic account top-up indicator must be reversed. Before filing the request, check where the funds are recorded, the available refund amount, and the effect of the refund on your ability to register tax invoices.

What to do if the war prevented you from filing or paying

If hostilities, loss of documents, danger in transporting them, or another circumstance provided by law prevented you from meeting a specific tax obligation, obtain confirmation under Procedure No. 225. State the enterprise’s name or the individual’s full name, Unified State Register of Enterprises and Organizations of Ukraine (EDRPOU) code or tax number, tax address, STS authority, and filing date. A person whose passport bears a notation refusing a tax number must state the passport series, if any, and number. Identify the specific unfulfilled obligations and periods, explain how the documented circumstances prevented you from meeting them on time, and list the attachments with each document’s name, details, and number of pages. The individual or the enterprise’s officers must sign the application; the enterprise must affix its seal if it has one. An individual must also attach an identity document.

Submit the application and evidence through the Electronic Cabinet, in paper form to the STS at your tax address or to any STS service centre, or by registered mail with acknowledgement of receipt. Select evidence from the list for individuals or legal entities approved by Order No. 225, since the documents required depend on the specific reason you could not meet the obligation. If an individual relies on being present at their tax address in an area of hostilities, encirclement, or temporary occupation, the relevant list provides for a Ukrainian citizen’s passport and an extract from the Unified State Demographic Register regarding place-of-residence registration. Other circumstances may be supported by damage reports, law enforcement documents, notices from a bank or provider, or medical or military documents. Explain how these circumstances prevented you from meeting the specific obligation by its deadline, since the mere fact of moving does not establish eligibility for this relief.

If you previously met your obligations but later lost the ability to do so because of the war, submit an application with evidence within 60 calendar days starting on the first day of the month after you regain the ability to submit those documents.

If you could not submit the application and evidence by September 30, 2022, submit them at the same time as you regain the ability to meet at least one tax obligation. The deadline is 60 calendar days starting on the first day of the month following the month in which you regain that ability.

If the STS has already recognized that you could not meet your obligations, notify it that you have regained the ability no later than 60 calendar days starting on the first day of the month following the month in which you regained it. State your name or the enterprise’s name, tax identifier, address, STS authority, filing date, date and number of the latest decision recognizing the inability to comply, the authority that issued it and its location, and the date you regained the ability.

If you do not submit an application with evidence within the periods established by paragraphs 3–4 of Section II of Procedure No. 225, you are considered to have been able to meet your obligations on time. For a payer whose inability to comply was confirmed and who has regained the ability to do so, exemption from liability depends on meeting the relevant overdue obligations within 60 calendar days starting on the first day of the month after that ability was regained. For a prolonged confirmed inability, the TCU provides for meeting those obligations within six months after martial law ends or is cancelled.

The STS reviews the documents within 20 calendar days starting the day after receipt and issues a preliminary decision if evidence is missing. You may submit additional documents within 10 calendar days starting the day after receiving it; those documents are reviewed within 20 calendar days. Keep the original evidence and the STS’s reasoned decision. If the decision does not take your circumstances into account, you may appeal it administratively or in court.

What penalties may arise from mistakes after a move

If an error has already caused a tax debt or a rejected return, identify the type of violation before calculating penalties. Different rules apply to a tax advance, filing, taxes on employees’ income, and USC. Paying on time to another budget account and then submitting an application under Article 43, or having a confirmed inability to comply, may affect the outcome.

If you voluntarily correct errors that understated a tax liability for reporting periods during martial law, follow the procedure, requirements, and limits in Article 50 of the TCU. Subject to these conditions, subparagraph 69.1 of subsection 10 of Section XX of the TCU exempts you from accruing and paying the voluntary-correction penalty provided for by paragraph 50.1, and from late-payment interest. For VAT, take account of a separate restriction: before martial law ends or is cancelled, you may not file an adjustment calculation for periods before February 2022 that reduces tax liabilities or declares a budget refund.

For a self-assessed tax liability, late-payment interest generally begins after 90 calendar days of delay and is calculated at 100% of the National Bank of Ukraine’s (NBU) annual key rate in effect on each day. Different start dates and interest at 120% of the NBU’s annual key rate apply to liabilities and understatements assessed by the STS and to relevant tax-agent violations. Do not use one late-payment-interest calculation for all debts. Separately check the statutory grounds for not accruing or cancelling it, including an erroneous budget payment made on time, confirmed fault of a payment service provider, or a technical failure in the cabinet.

For failure to pay USC or late payment, Law No. 2464 provides for a financial penalty of 20% of the amount not paid on time. Late-payment interest is also charged on the arrears at 0.1% of the underpayment for each day of delay. After correcting an erroneous USC account, check the amount of arrears, the period of delay, and the separately assessed penalty and late-payment interest with the STS.

Financial penalties may also be accompanied by administrative liability. For failure to submit or late submission of payment orders, Article 163-2 of the Code of Ukraine on Administrative Offences (CUAO) sets a fine for company officers of 5 to 10 non-taxable minimum incomes of citizens. If a person commits the same violation again within a year after an administrative penalty, the fine is 10 to 15 minimums.

For violations involving withholding or remitting PIT and submitting income information, Article 163-4 provides for a warning or a fine of 2 to 3 non-taxable minimum incomes for company officers and entrepreneurs. For a repeat violation within a year after an administrative penalty, the fine is 3 to 5 minimums.

For failure to pay USC or late payment, Article 165-1 provides for liability for company officers, SPs, and other self-employed individuals. If the unpaid amount does not exceed 300 non-taxable minimum incomes, the fine is 40 to 80 minimums; if it exceeds that amount, the fine is 80 to 120. For a repeat violation within a year after an administrative penalty, the fine is 150 to 300 minimums. If you receive a report of an administrative offence, check which violation is alleged, whether the relevant article applies to you, and whether grounds for exemption exist, since an administrative penalty is imposed separately from a financial penalty.

Registering a new retail outlet and a software cash register (PRRO) in Torgsoft

If you open a new retail outlet along with the address change, Torgsoft lets you submit applications to register the business unit using form No. 20-OPP, a software cash register (PRRO) using No. 1-PRRO, and cashiers using No. 5-PRRO. A paid PRRO add-on is required; it is purchased separately for each register with an annual subscription. Before filing, configure the enterprise and the entrepreneur’s or director’s electronic signature. After sending, check the applications and receipts.

The Torgsoft help page for a business unit provides for entering the address and KATOTTG code and setting up non-primary registration when required. The detailed screens in these instructions are shown for version 2022.0.16, so check the field names and technical requirements against the installed version and current support information. A description of the features and terms for purchasing the add-on is available on the Torgsoft PRRO page. If you are moving an already registered register, confirm the sequence of steps with Torgsoft support for your installed version. Check the tax community and budget payment details against your registration information with the STS.

Official sources

• Tax Code of Ukraine No. 2755-VI: Articles 35-1, 42-1, 43, 45, 46, 49, 57, 66, 70, 102, 112, 117, 119, 120, 122, 124, 125-1, 129, 137, 168, 176, 177, 183, 200, 200-1, 203, 266, 267, 269–270, 286–288, 293–299; paragraph 11 of subsection 8, paragraph 16-1, and subparagraphs 69.1, 69.9, 69.14, and 69.22 of subsection 10 of Section XX.
• Budget Code of Ukraine No. 2456-VI: Article 3, part 8 of Article 45, part 2 of Article 64, part 5 of Article 78.
• Law No. 755-IV on State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations: Articles 14–15, part 4 of Article 17, part 3 of Article 18, parts 1, 3, and 5 of Article 36.
• Procedure for Taxpayer Registration, Ministry of Finance Order No. 1588: Sections VII–VIII; paragraphs 10.1–10.2, 10.5, 10.8–10.10, 10.13–10.14, 10.25.
• Regulation on Registration of Individuals in the State Register, Ministry of Finance Order No. 822: paragraph 1 of Section III and Section IX.
• Ministry of Finance Order No. 308: application forms for the simplified taxation system, request, and extract from the single-tax payer register; Order No. 578: SP and group 3 legal entity returns.
• Ministry of Finance Order No. 4 on the Tax Calculation of individuals’ income and USC: paragraphs 5–10 of the filing procedure; Order No. 897: corporate income tax return form.
• Law No. 2464-VI on USC: Articles 4, 9, 25, paragraph 9-19 of Section VIII; Procedure for USC Payer Registration, Order No. 1162: paragraphs 1, 6–7 of Section II.
• Law No. 4695-IX “On the State Budget of Ukraine for 2026”: Articles 7, 28-2, paragraph 3 of the Final Provisions.
• Procedure for VAT Reporting, Ministry of Finance Order No. 21: paragraphs 1–3 of Section III; Procedure for VAT Electronic Administration, Cabinet of Ministers of Ukraine Resolution No. 569: paragraphs 19–22, 25–26.
• Procedure for Crediting and Refunding USC, Ministry of Finance Order No. 417: paragraphs 4–6, 9–21, Appendix 1.
• Ministry of Development Order No. 376 on the List of Territories of Hostilities and Occupation; Procedure for Confirming the Inability to Meet Tax Obligations, Ministry of Finance Order No. 225: Sections II–III and lists of supporting documents.
• Cabinet of Ministers of Ukraine Resolution No. 651 on Ending Quarantine: paragraph 1; Code of Ukraine on Administrative Offences No. 8073-X: Articles 163-2, 163-4, 165-1.
• STS guidance on address changes: SP return and single tax, return, PIT, and military levy for an SP on the general system, military levy for single-tax payers, VAT return, corporate income tax return and payment, military levy for tax agents and the Tax Calculation.