How to receive and when tax notification-decision is considered delivered

Press service of the State Tax Service of Ukraine, published 29 July 2026 at 14:20 Chapter: News

How to get tax notification-decision

Taxpayer can receive tax notification-decision in one of the following ways:

- in electronic form – via the Electronic cabinet, for payers who chose electronic form of interaction and submitted Application for a wish to receive documents via the Electronic cabinet. At the same time, notification about the type of document, date and time of its sending to the Electronic cabinet is sent to the payer’s email address;

- in paper form – by registered letter with delivery notification requested to the taxpayer’s address (location, tax address);

- in person (if necessary) – in the controlling authority or through authorized representative whose powers are confirmed according to legislation.

When tax notification-decision is deemed to have been delivered

Tax notification-decision is considered to be delivered to the taxpayer:

- on the day of its delivery to the Electronic cabinet – if the taxpayer chose electronic method of interaction with the controlling authority. Delivery date is the date and time indicated in the delivery notification of document to the Electronic cabinet;

- if within two working days the controlling authority does not receive confirmation of delivery of document to the Electronic cabinet, such document in paper form is sent to the payer by registered mail or delivered in person;

- on the day of receipt of registered mail by the payer or authorized representative;

- on the day of personal delivery to the taxpayer or representative;

- if document is delivered after 18:00, it is considered delivered on the next working day; if document is received on a weekend or holiday, the delivery date is considered the first working day after it;

- in cases specified by the Tax Code of Ukraine, if the postal item was not delivered due to absence of the payer at the tax address, payer’s refusal to receive it, or for other reasons beyond the control of the controlling authority, tax notification-decision is considered delivered on the day specified by the postal operator in the delivery notification, indicating non-delivery reason.

It is important to remember that for individuals, tax address is a residence place at which the person is registered in the tax authority. Therefore, in case of a change of address, it is necessary to promptly notify the controlling authority so that important documents are received at the current residence place. 

Electronic cabinet is a convenient way for the taxpayer to interact with the controlling authority, which provides opportunity to receive electronic documents in a timely manner, control tax obligations and their timely fulfillment.