{"id":12384,"date":"2025-05-15T18:59:02","date_gmt":"2025-05-15T15:59:02","guid":{"rendered":"https:\/\/gls-law.company\/?p=12384"},"modified":"2025-05-15T18:59:03","modified_gmt":"2025-05-15T15:59:03","slug":"may-20-the-deadline-for-april-2025-tax-reporting-who-must-file","status":"publish","type":"post","link":"https:\/\/gls-law.company\/en\/may-20-the-deadline-for-april-2025-tax-reporting-who-must-file\/","title":{"rendered":"May 20 \u2014 the Deadline for April 2025 Tax Reporting: Who Must File?"},"content":{"rendered":"\n

\ud83d\udd14 The State Tax Service of Ukraine reminds taxpayers that May 20, 2025<\/strong>, is the final deadline for submitting tax reports for April 2025<\/strong>. GLS Law has prepared a concise guide outlining which reports are due and what to do if the war has prevented timely filing.<\/p>\n\n\n\n

\ud83d\udccc What Must Be Submitted by May 20?<\/strong><\/p>\n\n\n\n

    \n
  1. Land Payment<\/strong> (for legal entities and sole proprietors):<\/li>\n<\/ol>\n\n\n\n
      \n
    • Land tax;<\/li>\n\n\n\n
    • Rent for state or municipal land (if no annual return was filed for 2025).<\/li>\n<\/ul>\n\n\n\n
        \n
      1. Excise Tax:<\/strong><\/li>\n<\/ol>\n\n\n\n
          \n
        • Excise tax declaration for April 2025.<\/li>\n<\/ul>\n\n\n\n
            \n
          1. Unified Reporting:<\/strong><\/li>\n<\/ol>\n\n\n\n
              \n
            • Report on PIT (personal income tax), military levy, and SSC (social security contributions) for April 2025 (Form 1DF + Appendices 1, 4DF).<\/li>\n<\/ul>\n\n\n\n
                \n
              1. Value Added Tax (VAT):<\/strong><\/li>\n<\/ol>\n\n\n\n
                  \n
                • VAT declaration for April 2025.<\/li>\n<\/ul>\n\n\n\n
                    \n
                  1. Rent Payments (for selected categories):<\/strong><\/li>\n<\/ol>\n\n\n\n
                      \n
                    • Subsoil use (for hydrocarbon extraction);<\/li>\n\n\n\n
                    • Use of Ukraine\u2019s radio frequency spectrum;<\/li>\n\n\n\n
                    • Oil and petroleum product pipeline transportation;<\/li>\n\n\n\n
                    • Ammonia transit through Ukraine.<\/li>\n<\/ul>\n\n\n\n

                      \ud83d\udccc Deadline for Tax Payments:<\/strong><\/p>\n\n\n\n

                      This is also the final payment date for tax liabilities<\/strong> for Q1 2025<\/strong>.<\/p>\n\n\n\n

                      \ud83d\udccc Late Filing Allowed in Wartime Cases:<\/strong><\/p>\n\n\n\n

                      According to subpara. 69.1 of Section XX of the Tax Code, taxpayers unable to file due to war<\/strong> may submit returns and pay taxes:<\/p>\n\n\n\n

                        \n
                      • within 6 months after martial law is lifted<\/strong>,<\/li>\n\n\n\n
                      • or within 60 calendar days after regaining capacity to comply<\/strong>.<\/li>\n<\/ul>\n\n\n\n

                        Requirements:<\/strong><\/p>\n\n\n\n

                          \n
                        • Submit a statement to the Tax Authority explaining the inability to comply<\/strong>;<\/li>\n\n\n\n
                        • Attach supporting documents, per Order No. 225 of the Ministry of Finance (29.07.2022).<\/strong><\/li>\n<\/ul>\n\n\n\n

                          \ud83d\udccc GLS Law Recommends:<\/strong><\/p>\n\n\n\n

                          If filing is technically or physically possible, do not postpone<\/strong>. Timely submission helps avoid penalties and scrutiny.<\/p>\n\n\n\n

                          We assist with:<\/strong><\/p>\n\n\n\n

                            \n
                          • Verifying completeness of your tax returns;<\/li>\n\n\n\n
                          • Filing VAT, SSC, rent declarations and more;<\/li>\n\n\n\n
                          • Preparing formal letters to the tax office regarding delays;<\/li>\n\n\n\n
                          • Advising on tax risks, late fees, and legal compliance.<\/li>\n<\/ul>\n\n\n\n

                            \ud83d\udee1 Not sure if this applies to your business?<\/strong> Contact GLS Law \u2014 we will help you comply with the law, reduce exposure, and protect your interests<\/strong> in wartime conditions.<\/p>\n","protected":false},"excerpt":{"rendered":"

                            \ud83d\udd14 The State Tax Service of Ukraine reminds taxpayers that May 20, 2025, is the final deadline for submitting tax reports for April 2025. GLS Law has prepared a concise guide outlining which reports are due and what to do if the war has prevented timely filing. \ud83d\udccc What Must Be Submitted by May 20? […]<\/p>\n","protected":false},"author":4,"featured_media":12372,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts\/12384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/comments?post=12384"}],"version-history":[{"count":1,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts\/12384\/revisions"}],"predecessor-version":[{"id":12385,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts\/12384\/revisions\/12385"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/media\/12372"}],"wp:attachment":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/media?parent=12384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/categories?post=12384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/tags?post=12384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}