May 20 — the Deadline for April 2025 Tax Reporting: Who Must File?
🔔 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.
📌 What Must Be Submitted by May 20?
- Land Payment (for legal entities and sole proprietors):
- Land tax;
- Rent for state or municipal land (if no annual return was filed for 2025).
- Excise Tax:
- Excise tax declaration for April 2025.
- Unified Reporting:
- Report on PIT (personal income tax), military levy, and SSC (social security contributions) for April 2025 (Form 1DF + Appendices 1, 4DF).
- Value Added Tax (VAT):
- VAT declaration for April 2025.
- Rent Payments (for selected categories):
- Subsoil use (for hydrocarbon extraction);
- Use of Ukraine’s radio frequency spectrum;
- Oil and petroleum product pipeline transportation;
- Ammonia transit through Ukraine.
📌 Deadline for Tax Payments:
This is also the final payment date for tax liabilities for Q1 2025.
📌 Late Filing Allowed in Wartime Cases:
According to subpara. 69.1 of Section XX of the Tax Code, taxpayers unable to file due to war may submit returns and pay taxes:
- within 6 months after martial law is lifted,
- or within 60 calendar days after regaining capacity to comply.
Requirements:
- Submit a statement to the Tax Authority explaining the inability to comply;
- Attach supporting documents, per Order No. 225 of the Ministry of Finance (29.07.2022).
📌 GLS Law Recommends:
If filing is technically or physically possible, do not postpone. Timely submission helps avoid penalties and scrutiny.
We assist with:
- Verifying completeness of your tax returns;
- Filing VAT, SSC, rent declarations and more;
- Preparing formal letters to the tax office regarding delays;
- Advising on tax risks, late fees, and legal compliance.
🛡 Not sure if this applies to your business? Contact GLS Law — we will help you comply with the law, reduce exposure, and protect your interests in wartime conditions.
