The State Tax Service of Ukraine has prepared a new package of measures to simplify tax administration for businesses damaged or disrupted by Russian strikes.
Lesya Karnaukh, the acting head of the tax agency, announced that the initiative aims to reduce inspection burdens, prevent duplicate requests for paperwork, and account for wartime losses during tax risk assessments. She explained that destroyed equipment, warehouses, inventory, and documents have become an everyday reality following Russian attacks across the country.
Karnaukh noted that while several support measures will ultimately require formal legislative changes, the tax service is moving ahead immediately with administrative steps to assist affected companies without delay.
Special status for affected companies
Under the new rules, tax authorities plan to create a dedicated registry of companies that have submitted documentation confirming physical damage. Qualifying firms will receive a special designation as a business entity affected by the armed aggression of the Russian Federation.
To spare companies from resubmitting paperwork already held by government authorities, the tax service will gather verification data directly from official state registries, local government bodies, law enforcement agencies, military administrations, and the State Emergency Service of Ukraine. The emergency service is Ukraine's primary government agency responsible for firefighting, disaster relief, and civil defense rescue operations.
The tax agency promised that a drop in turnover, reduced profitability, or lower tax payments will no longer trigger automatic audits or formal inquiries. Tax officials must first investigate whether financial declines are linked to war damage, and tax control measures will apply only when genuine compliance risks exist. However, Karnaukh clarified that receiving affected status will not grant companies a total exemption from tax audits.
Bureaucracy reduction and debt management
The tax service also intends to cut paper bureaucracy by using its digital Electronic Cabinet system as the primary interaction platform for affected taxpayers.
Special provisions have been outlined for companies that incur tax debts due to wartime disruption. The tax service will notify affected taxpayers promptly if an outstanding balance arises, and incurring debt will not revoke a firm's status as an affected business, though statutory debt recovery procedures will remain active.
For enterprises that have suffered critical destruction, tax authorities plan to provide dedicated personal support. Responsible tax officers will be assigned to assist severely impacted businesses, alongside support from official Tax Consultant Offices.
Widespread damage to commercial infrastructure
The administrative easing comes as Ukrainian businesses face compounding financial losses from repeated Russian strikes on commercial and logistics infrastructure. A massive missile attack on the night of August 5 destroyed multiple facilities operated by major Ukrainian retail and logistics networks in Kyiv and the surrounding Kyiv Oblast. Among the destroyed targets were the primary warehouse of e-commerce company Rozetka in Brovary, two major logistics complexes owned by home improvement chain Epicentr, a manufacturing plant belonging to Epicentr Ceramic Corporation, and a sorting center operated by express delivery provider Nova Poshta in Kyiv.
Further attacks on August 27 targeted logistics facilities belonging to supermarket chain Fora, consumer electronics retailer Comfy, toy retailer Budynok Ihrashok, and confectionery manufacturer Roshen. Strikes on the night of August 31 damaged warehouses belonging to major retail operators Varus and ATB in Kyiv Oblast.
