State Tax Service Presents businesses with notification on loss, destruction or damage to property caused by Russian aggression

15/ 09/ 2026

On 14 September, the European Business Association took part in a meeting with Lesia Karnaukh, Acting Head of the State Tax Service of Ukraine, and representatives of businesses affected by Russian attacks. The focus of the meeting was on practical mechanisms for recording business losses and damage and subsequently taking such circumstances into account in the tax administration process. Businesses expressed their appreciation to the Tax Service leadership for its proactive approach to establishing a register of affected companies and supporting business proposals to introduce: tax holidays to support the recovery of companies; interest-free tax payment deferrals; amendments to the procedure for conducting inventories of damaged/destroyed property in wartime conditions; simplified procedures for verifying losses and deferring tax liabilities in the event of repeated damage to companies’ property. The State Tax Service presented a draft Notification on the Loss, Destruction or Damage to Property (Goods) Caused by the Armed Aggression of the Russian Federation against Ukraine. The submission of such Notifications is intended to help standardise the approaches of all territorial tax authorities to compiling the Register of Affected Businesses. According to Lesia Karnaukh, the State Tax Service is also working on the possibility of submitting the Notification via the Electronic Taxpayer’s Office. At present, the document can be submitted in paper form or electronically via the “Correspondence with the State Tax Service” section of the private area of the Electronic Taxpayer’s Office. Notifications are accepted through the territorial bodies of the State Tax Service and Taxpayer Advisory Offices. Business representatives will have an opportunity to submit their proposals and comments on the draft Notification for further revision. The Association thanks the State Tax Service and Lesia Karnaukh for their open dialogue with the business community and their willingness to jointly develop practical support mechanisms for enterprises that have suffered losses as a result of the war.

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The focus of the meeting was on practical mechanisms for recording business losses and damage and subsequently taking such circumstances into account in the tax administration process.

Businesses expressed their appreciation to the Tax Service leadership for its proactive approach to establishing a register of affected companies and supporting business proposals to introduce:

tax holidays to support the recovery of companies;
interest-free tax payment deferrals;
amendments to the procedure for conducting inventories of damaged/destroyed property in wartime conditions;
simplified procedures for verifying losses and deferring tax liabilities in the event of repeated damage to companies’ property.

The State Tax Service presented a draft Notification on the Loss, Destruction or Damage to Property (Goods) Caused by the Armed Aggression of the Russian Federation against Ukraine. The submission of such Notifications is intended to help standardise the approaches of all territorial tax authorities to compiling the Register of Affected Businesses.

According to Lesia Karnaukh, the State Tax Service is also working on the possibility of submitting the Notification via the Electronic Taxpayer’s Office. At present, the document can be submitted in paper form or electronically via the “Correspondence with the State Tax Service” section of the private area of the Electronic Taxpayer’s Office. Notifications are accepted through the territorial bodies of the State Tax Service and Taxpayer Advisory Offices.

Business representatives will have an opportunity to submit their proposals and comments on the draft Notification for further revision.

The Association thanks the State Tax Service and Lesia Karnaukh for their open dialogue with the business community and their willingness to jointly develop practical support mechanisms for enterprises that have suffered losses as a result of the war.