Ukraine has been acting in line with the WHO regulations regarding the coronavirus pandemic. Up till March 18, 2020, the following measures have been taken:

  • All public events for more than 10 people are prohibited until 03 April 2020;
  • The terms for applying the administrative and other services, and the terms of their provision, are suspended;
  • The entrance to the territory of Ukraine for foreigners shall be prohibited until 30 March 2020. This rule will not apply to those foreigners who have permanent and temporary residence permit;
  • All transit points through Ukrainian border shall be closed for regular passenger flow until 31 March 2020;
  • The transactions on the import to the Ukrainian customs territory of the medicines and/or medical equipment for the prevention of coronavirus are exempted from value-added tax, import duties, as well as the simplified procedure of public procurement applies to these goods until 17 June 2020;
  • The quarantine is considered a force majeure issue;
  • The liability for breaching the introduced quarantine measures has been increased;
  • It is forbidden for the relevant state authorities to carry out the tax audits and state inspections of the commercial activity until 31 May 2020. No penalties will apply to almost all tax violations committed between 01 March 2020 and 31 May 2020 with certain exceptions (e.g. tax audits related to VAT refund);
  • For the period from 01 March 2020 till 31 May 2020 the taxpayers are released from payment of fines and the penalty for violation of tax legislation except for violations related to VAT, excise tax and rent tax and some other. Payers of unified social contributions are also released from fines and penalties for late payment of contribution and late filing of reporting for the period from 01 March till 30 April 2020;
  • There is no charge and payment of the land tax, as well as tax for non-residential real estate from 01 March 2020 until 30 April 2020;
  • An employer may allow an employee to perform work at home for a specified period, and may provide the employee with the vacation under his / her consent (including unpaid vacation);
  • For the foreigners who may not travel abroad or may not apply to the relevant state authorities with an application to extend their stay in Ukraine and/or to exchange a residence permit due to the quarantine, no administrative liability is applied for the violation of the laws if such violation occurred within or as a result of the quarantine.

Three partners at INTEGRITES are there to consult on the following issues:

Stoppages \ distance work \ immigration issues \ other employment matters

Illya Tkachuk (Illya.Tkachuk@integrites.com)

Force majeure and its impact on effective agreements

Olena Perepelynska (Olena.Perepelynska@integrites.com)

Tax vacation and other exceptions for the quarantine period

Viktoriya Fomenko (Viktoriya.Fomenko@integrites.com)