Amidst ongoing hostilities and the complex economic situation of 2026, Ukrainians are facing a new and non-obvious problem: receiving tax notifications for property that has been destroyed, alienated, or is located in occupied territories. Lawyers and the tax service warn that simply ignoring such "letters of happiness" can lead to real financial losses, even if you do not physically own the object.
Why silence is not golden: the debt formation mechanism
According to clarifications from experts at the law firm Sayenko Kharenko, many citizens mistakenly believe that if the tax service makes a mistake in the assessment, the debt will simply disappear on its own. This is a dangerous misconception. Under current legislation, the deadline for paying the property tax is 60 days from the date of delivery of the tax notification-decision (NPR). Even if the tax service misses the statutory deadline for sending the notification (by July 1 of the following year), this does not exempt the taxpayer from liability for non-payment of the tax, but only removes liability for untimeliness.
If the payment demand is ignored, a tax debt is automatically formed after two months. From this moment, penalty sanctions begin to accrue: 5% of the debt amount for delays up to 30 days and 10% for delays of more than 30 days. In addition, a fine is charged daily on the debt amount, which over time can turn a small tax amount into a significant financial burden.
Risks of forced collection and asset seizure
The consequences of non-payment can be much more serious than just deducting funds from accounts. If the debt is not paid, the tax service sends a demand for payment and may seize the debtor's property as a tax pledge. Next, the State Tax Service (STS) has the right to apply to the court. After receiving a court decision, the State Executive Service (SES) receives the authority to forcibly collect funds, fines, and penalties.
However, as lawyers note, in practice, the judicial collection of small debts is often economically unjustified for the tax service itself. This creates a paradoxical situation: small debts may "hang" for years, but the tax service can quickly seize property, shifting all the bureaucratic work of clarifying circumstances and lifting the seizure onto the taxpayer themselves. In 2026, when many people are forced to live in conditions of uncertainty, such a scenario can become critical.
Action algorithm: data reconciliation instead of court
To solve the problem without expensive court proceedings and lawyer services, citizens can use the data reconciliation procedure. This is the most effective way to challenge an erroneous assessment. According to STS information, data reconciliation can be initiated through the Electronic Taxpayer Cabinet in the "Correspondence with STS" menu. In this section, you must send an application to the relevant tax authority with attached supporting documents (certificates of property destruction, documents on relocation or occupation of the territory).
The consideration of an application for data reconciliation and the subsequent recalculation of the tax are carried out within ten working days. This allows for the timely adjustment of the tax base and avoids the accrual of fines.
Importance of timely reaction
A critically important point is the time of filing the application. Since the accrual of penalties for overdue tax payment during the period of data reconciliation does not stop, the STS strongly recommends applying to the controlling authority at your tax address before the expiration of the 60-day period from the date of delivery of the NPR. Only a timely application will allow you to completely avoid financial losses and not end up in the database of debtors.
