---
title: "Tax Amnesty for War-Affected Businesses: How to Legally Defer Tax Payments Due to the War"
description: "Businesses affected by the war can legally defer tax payments and reporting without fines. To do this, you need to submit an application to the STS with confirmation that the reason for the delay is military action. Deadlines for fulfilling obligations are postponed for 6 months after the cancellation of martial law."
date: 2026-08-19T15:22:01.000Z
lang: en
url: https://xab.info/en/posts/tax-amnesty-for-war-affected-businesses-how-to-legally-defer-tax-payments
tags: [ukraine-war, tax-relief, business-support, military-law]
publisher: "XAB.info"
---

# Tax Amnesty for War-Affected Businesses: How to Legally Defer Tax Payments Due to the War

![Police officer and business owner documenting blast damage at a store — example of an enterprise eligible for tax amnesty](https://xab.info/media/2026/08/19/nalogovaya-amnistiya-dlya-postradavshego-biznesa/nalogovaya-amnistiya-dlya-postradavshego-biznesa-1.webp)

## 🎯 Key Points

- Businesses can defer taxes due to the war with documentary confirmation
- Exemption from fines for untimely reporting and payment
- Deadline for fulfilling obligations — 6 months after the cancellation of martial law
- Application is submitted to the STS in person, by mail, or through the Electronic Cabinet

Amidst the ongoing martial law, the Ukrainian state is introducing new mechanisms to support businesses that have found themselves in a difficult situation due to hostilities. The main innovation is the right to defer tax payment deadlines for entrepreneurs whose activities have been disrupted as a result of aggression. This decision aims to preserve the country's economic potential and give companies the opportunity to recover after the destruction.

### Right to Deferral: Conditions and Procedure

According to information provided by the Head of the State Tax Service (STS), Lesya Karnaukh, businesses that cannot pay taxes or submit reports on time due to the war have the legal right to defer these obligations. The key condition is documentary confirmation that the reason for the inability to fulfill obligations is precisely the consequences of Russia's armed aggression. This right applies to both legal entities and individual entrepreneurs (FOP).

To obtain a deferral, an application must be submitted to the controlling authority at the place of tax registration or at any STS service center. This can be done in person, by mail with a notification of receipt, or through the Electronic Taxpayer Cabinet. Supporting documents must be attached to the application — originals or certified copies certifying that the business has suffered from military actions.

### Exemption from Fines and Deadlines for Fulfilling Obligations

The government exempts businesses from sanctions for untimely reporting, registration of invoices, or tax payments if the reason for the delay is related to the war. This concerns fines for untimely registration of tax or excise invoices, for providing reports, or for paying obligations. It is important to note that exemption from fines does not mean automatic write-off of debts — businesses are still obliged to fulfill their obligations, but at a later date.

Tax obligations can be fulfilled within six months after the cancellation of martial law. If the possibility of resumption arises earlier, this must be reported to the tax authority in an arbitrary form no later than 60 calendar days from the first day of the month following the month of resumption. This allows for flexible adaptation to changing conditions and prevents the accumulation of debts.

### Procedure for Considering Applications and Individual Decisions

The tax authority considers the application and documents within 20 calendar days. If the documents are insufficient, the payer will be sent a preliminary decision with a proposal to provide additional materials — 10 days are allotted for this, after which the documents are considered for another 20 days. Decisions are made individually in each case: the tax authority analyzes the nature of the payer's activity, specific circumstances, and the causal link between the consequences of the war and the inability to fulfill obligations.

If the decision is positive, the payer can fulfill tax obligations after the resumption of such possibility or within six months after the termination or cancellation of martial law. This creates a transparent and predictable system of business support that takes into account the real difficulties faced by entrepreneurs in wartime conditions.

### Additional Support Measures for Real Estate Owners

In addition to tax deferrals, owners of real estate and land damaged or destroyed by the war have the right to exemption from property tax. This is possible provided that data on the object is entered into the State Register of Damaged and Destroyed Property. This measure is aimed at reducing the financial burden on those who have lost property as a result of hostilities.

Thus, the Ukrainian state is creating a comprehensive system of support for businesses affected by the war. This includes tax deferrals, exemption from fines, and additional measures for real estate owners. It is important that entrepreneurs submit applications and provide the necessary documents in a timely manner to take advantage of these rights.

## 🔍 Fact-Check Verification

- [Business destroyed by war can defer taxes: who has the right and how to formalize](https://www.rbc.ua/ukr/news/znishcheniy-viynoyu-biznes-mozhe-vidklasti-1787145727.html) - Источник содержит прямую информацию от главы ГНС Леси Карнаух о праве на отсрочку налогов для бизнеса, пострадавшего от войны.
- [Since the beginning of the year, the number of blocked tax invoices has decreased almost fourfold](https://minfin.com.ua/2025/11/17/162575494/) - Подтверждено по источнику minfin.com.ua
- [STS opened 20 offices of tax consultants for businesses and citizens](https://delo.ua/ru/news/gns-otkryla-20-ofisov-nalogovyx-konsultantov-dlya-biznesa-i-grazdan-452054/) - Подтверждено по источнику delo.ua

## ❓ FAQ

### Q: Who can use the tax deferral?
**A:** Legal entities and FOPs, if the reason for the inability to fulfill tax obligations is the consequences of Russia's armed aggression.

### Q: How to submit an application for deferral?
**A:** In person, by mail with notification, or through the Electronic Taxpayer Cabinet at the STS.

### Q: How much time is given to fulfill obligations?
**A:** Within six months after the cancellation of martial law or after the resumption of the possibility of fulfilling obligations.

### Q: Are fines waived?
**A:** Yes, provided that the delay is caused by the war and confirmed by documents.