State Tax Service and Chamber of Commerce and Industry of Ukraine have agreed on approaches to certifying force majeure in the foreign economic activity

Presence of certificate from the Chamber of Commerce and Industry is not unconditional basis for exemption from liability for violation of settlement deadlines during the foreign economic activity. Actual questions regarding procedure for certifying force majeure circumstances in the foreign economic activity in conditions of the martial law were discussed during the meeting of representatives of the State Tax Service of Ukraine, Chamber of Commerce and Industry of Ukraine with participation of regional Chambers of Commerce and Industry.

Parties have agreed: presence of the force majeure certificate from the Chamber of Commerce and Industry is not unconditional basis for exempting payer from liability. During audits the Tax Service assesses:

reality, extraordinary and inevitability of circumstances; 

actual impact of such circumstances on the possibility of fulfilling specific contractual obligations;

duration ratio of the force majeure to settlement deadlines established by the National Bank of Ukraine.

It was also noted that general reference to the martial law is not sufficient. Certificate must clearly state how exactly these circumstances affected the impossibility of performing specific contract and within what period. Without this, document may be considered as insufficient evidence.

State Tax Service’s approach complies with norms of currency legislation and is confirmed by the case law, particularly by the Supreme Court’s rulings in cases № 260/92/19, № 904/3886/21, № 922/854/21, № 240/25642/22, № 520/2941/24.