7214 taxpayers affected by the war have received temporary exemption from tax obligations

7214 taxpayers who have suffered as a result of hostilities have been temporarily exempted from tax obligations since 2022. Of these, 2913 taxpayers received such exemption this year.

The biggest number of such taxpayers is currently registered in Kyiv, namely 1645, among whom taxpayers from the frontline territories have also been re-registered. Among the leaders in the frontline territories: Mykolaiv (826), Zaporizhzhia (516) and Kharkiv regions (271).

At the same time, relatively small number of exemptions were received by payers from Donetsk (189), Luhansk (69) and Kherson (9) regions. This is due to objective reasons: being in territories where active military (combat) operations are ongoing, surrounded (blocked) or temporarily occupied by armed formations of russian federation, which makes it impossible to submit applications and necessary documents to confirm the impossibility of performing obligations.

However, such payers will be able to exercise the exemption right after:

- the end of hostilities and/or occupation of territories,

- obtaining access to primary documents,

- collecting necessary documents.

Reminder! Right to exemption is granted to legal entities and individuals who have suffered from russian aggression and cannot fulfill their tax obligations due to its consequences, in particular:

- destruction of production facilities in the whole or in part;

- destruction of computer and other equipment;

- presence in the territory of hostilities;

- occupation of territory where the enterprise or its objects of taxation are located;

- loss of access to production or administrative premises;

- loss of other production or non-current assets.

For more information regarding how to use mechanism for exemption from tax obligations for business from the frontline territories, please read at the link: https://tax.gov.ua/media-tsentr/novini/924744.html.