On October 9, representatives of business and government in Donetsk Oblast took part in a dialogue between authorities and entrepreneurs on the topic: “Specifics of Accrual and Payment of Local Taxes and Fees for Land Plots During Martial Law.”
The regional platform “Dialogue Between Authorities and Business” was established on the instructions of the President of Ukraine, Volodymyr Zelenskyy, to promptly address current issues faced by entrepreneurs.
The topic of local tax accrual and payment — particularly land tax and rent for land plots — has become especially relevant during martial law. This is due both to ongoing economic challenges and the need to maintain financial stability and support the recovery of community infrastructure.
The speaker at the event was Olena Cheremisinova, Deputy Head of the Department and Head of the Analytical Work Division of the Department of Corporate Taxation of the Main Directorate of the State Tax Service in Donetsk Oblast.
The discussion began with information confirming that the procedure for setting tax rates has not changed. The only update concerns the regulatory document listing territories where hostilities are ongoing or that are temporarily occupied. Under martial law, if a taxpayer is unable to fulfill their tax obligations on time — such as making payments, submitting reports, or filing documents — they are exempt from liability for six months after the end or cancellation of martial law.
Special attention was given to tax exemptions for land plots located in active combat zones or temporarily occupied territories, as well as to the specifics of determining the tax base during martial law.
Enterprises that hold subsoil use permits remain taxpayers and are required to file tax declarations, even if their land plots are temporarily occupied. If business operations are currently suspended, companies should apply to Geonadra (the State Service of Geology and Subsoil of Ukraine) to suspend or cancel their permits — otherwise, failure to pay taxes will result in penalties.
Overall, the meeting took the form of an open dialogue. Business representatives received answers and clarifications regarding the timing and procedures for paying local taxes in the current year. Taxpayers located in active combat zones or temporarily occupied territories are not required to submit tax declarations, as no tax obligations are being accrued or collected there.
Currently, there is a unique opportunity for taxpayers to communicate directly with representatives of the State Tax Service of Ukraine — both online and through hotline numbers, as well as on specific issues. Since every taxpayer’s situation is unique, individual consultations through these communication channels are encouraged.
The regional “Dialogue Between Authorities and Business” platform continues to meet regularly to promote effective cooperation and support businesses in Donetsk Oblast during wartime.