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Changes in the legislation of Ukraine regarding the support of business clients for the quarantine period due to the COVID-19 situation
20 March 2020
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Dear Business Clients!

We draw your attention to the key changes in the legislation of Ukraine regarding the support of entrepreneurs during the quarantine period.

The Law of Ukraine "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Support of Taxpayers for the Period of Measures to Prevent the Occurrence and Spread of Coronavirus Disease (Covid-19)" stipulates:

-        Cancellation from March, 1 to April 30, 2020 of penalties for breach of tax legislation, failure to pay or late payment of the unified social tax (UST), failure to submit (late submission) of reports on payment of the UST;

-        Moratorium on tax audits from March 18 to May 31, 2020;

-        Cancellation of accrual and payment in the period from March 1 to April 30, 2020 of land fees, real estate tax;

-        Exemption from payment of the unified social tax (UST) for natural persons - entrepreneurs (private entrepreneurs) from 1 March to 30 April for themselves. At the same time, this period is included into the insurance period for payment of pension, other state aid, social insurance;

-        Extension of term form mandatory introduction of payment transaction registrars for private entrepreneurs (from October 1, 2020 till January 1, 2021, and for certain activities till April 1, 2021).


Thank you for staying with us

Sincerely, FUIB

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