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On March 17, 2020, the VRU adopted the Law on Amendments to the Tax Code of Ukraine and other laws of Ukraine on support of taxpayers for the period of measures aimed at preventing the emergence and spread of coronary virus disease (COVID-19), Bill No. 3220 of March 16, 2020.


  • penalties do not apply for breaches of tax law committed during the period from March 1 to May 31, 2020. The exceptions are the violation of accrual, declaration and payment of value added tax, excise tax, rent, alienation of property in the tax lien, etc.
  • penalties for irregularities in the form of late or incomplete payment of the ERUs, late reporting made for the periods from 1 to 31 March and from 1 April to 30 April 2020.


  • a moratorium on documentary and factual inspections of companies for the period from 18 March to 31 May 2020, except for documentary unscheduled inspections for VAT refunds. Those verification that have already begun will be suspended until 31 May 2020. A new timetable for scheduled inspections will be released on March 30, 2020.
  • a moratorium on documentary checks on the correctness of the calculation, calculation and payment of the ERUs for the period from 18 March to 18 May 2020. Those inspections that have already begun and are not completed will be closed until May 18, 2020.


  • exemption from payment of land for the period from March 1 to April 30, 2020 payment (land tax and rent for state and communal property land) for land, owned or used, including on lease, physical or legal entities, and used by them in business activities.
  • exempt from ESC accrual and payment for themselves from March 1 to March 31 and April 1 to April 30, 2020, including: on the simplified taxation system, persons pursuing independent professional activity (scientific, literary, artistic, artistic, educational or teaching, medical, legal practice).


  • extended deadline for submission of annual declaration of property and income for 2019 - until July 1, 2020. Deferred tax is due until October 1, 2020.
  • the mandatory PPO application period was postponed by three months, until January 1, 2021 and April 1, 2021, respectively.

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