For individual entrepreneurs (Sole Proprietors or FLP) in Ukraine, missing the deadline for submitting a tax declaration is not just a formality but a cause for financial loss. The risk of receiving penalty sanctions is real, but, as experts note, there are legal mechanisms that allow avoiding punishment or minimizing the consequences.

Tatiana Yashchenko, a lawyer and partner at the law firm Expatpro, emphasized in a comment to RBC-Ukraine: the faster an entrepreneur submits the document, the higher the chances of a favorable outcome. Delay only increases the risks.

Three ways to submit a declaration

If the deadline for submitting the declaration has already been missed, an FLP has three options for action. The choice depends on the availability of resources and the need for urgency:

  • Paper form by mail. Send the declaration by registered mail with a notification of receipt and a description of the contents. This is a classic method that records the date of sending.
  • Electronic submission. The most rapid option is using the Electronic Cabinet of the Taxpayer or the "Diia" mobile application. This allows for the instant transmission of data to the tax authority.
  • Personal visit. Bring the document to the taxpayer service center at the place of registration. This method requires time for travel and waiting in line.

Experts unanimously believe that electronic submission remains the fastest and most effective solution under current conditions.

How to avoid a fine: force majeure and martial law

If an entrepreneur has valid reasons for missing the deadline, the law provides the possibility of appealing to the tax authority with a petition to avoid penalty sanctions. The key factor here becomes documentary confirmation of the inability to fulfill the obligation on time.

For example, circumstances related to martial law may serve as grounds for exemption from the fine. If due to hostilities, evacuation, or other force majeure situations, an FLP lost the ability to report or settle with the budget, they must officially notify the tax authority and provide evidence.

It is important to understand: lack of funds in a bank account is not considered force majeure. This circumstance does not exempt one from liability for the untimely submission of a declaration.

Fine amounts and payment procedure

The fine for non-submission or untimely submission of a declaration amounts to 340 UAH. If the violation is repeated within a year, the amount increases to 1020 UAH.

The fine can only be paid after receiving an official tax notification-decision from the tax authority. Voluntary payment without such a document has no legal force and does not remove liability.

Lawyers remind: during martial law, FLPs can avoid fines if they prove the inability to fulfill obligations through force majeure. However, this requires active action on the part of the entrepreneur — submitting a petition and providing supporting documents.