Declaration of income before 1 May: Which refugees may not report to Ukraine?

Due to the outbreak of a large-scale war, millions of Ukrainians had to take refuge in other countries. While abroad, many citizens receive financial and material assistance from foreign states and their government funds, foreign companies or organizations. By the way, from January 1, 2023, Ukraine continues to declare income from the previous year. However, not all Ukrainian citizens living abroad since 2022 need to file a declaration with the Ukrainian tax office. Daniil Getmantsev, chairman of the parliament’s committee on finance, tax and customs policy, spoke about this in an interview with Interfax-Ukraine.

According to him, a Ukrainian tax resident living abroad must file a declaration.

“Who is a tax resident is 14.1.213 of the Ukrainian Tax Code. The third is the center of vital interests, then 183 days … And only if all these criteria do not work, then the citizenship criterion is met, but if a refugee lives abroad for more than 183 days, it is not obligatory. make a statement, ”said the politician.

At the same time, he noted that bill No. 7632, adopted by the Verkhovna Rada as a basis in September 2022, would include a rule that provides: If a tax resident receives exclusively privileged income, he is exempt from taxation. responsible for filing a declaration. This also applies to Ukrainians who have already returned to their homes.

He also talked about what could change for citizens who are still abroad but continue to work remotely in Ukraine.

“Things may change for them abroad. I was contacted by a woman with refugee status, which automatically grants tax resident status and the right to work in France. She has to file a tax return in France because it’s a general declaration. It may not apply in Ukraine, but in France “The rules there are much stricter than ours. And I think many of our compatriots are convinced of that in 2022,” he stressed.

How to submit a declaration

This can be done online in the electronic booth on the website of the State Tax Service. To do this “EU for citizensSelect ” and then “Property status and income tax law“.

The Tax Code states that returns are filed for the basic reporting period. For those who pay personal income tax until 1 May of the year following the reporting year, it is equal to the calendar year. In other words, the tax return for the year 2022 should be submitted. Until May 1, 2023.

All payment amounts received in electronic form must be entered independently. You will also need to calculate your total income.

Previously Focus He said that citizens who teach private lessons in Ukraine but do not register as FLPs must declare their income and pay taxes. This should be done before 1 August 2023.