Dear clients and partners,

INTEGRITES team remains in touch with you in the time of COVID-19 pandemic.

We want to ensure that you continue receiving:

  • permanent legal support
  • regular updates on the preventive and other measures taken by the Ukrainian Government

What we will do:

  • Update you on the most recent legislative changes in ad hoc newsletters
  • Set up a Coronavirus Help Desk – the team of dedicated lawyers ready to provide advice on coronavirus-related consequences that your business might face

IMPORTANT FACTS

Ukraine has been acting in line with the WHO regulations regarding the coronavirus pandemic. Up till March 18, 2020, the following measures have been taken[1]:

  • All public events for more than 10 people are prohibited until 03rd April 2020;
  • The terms for applying the administrative and other services, and the terms of their provision, are suspended;
  • The entrance to the territory of Ukraine for foreigners shall be prohibited until 30 March 2020. This rule will not apply to those foreigners who have permanent and temporary residence permit;
  • All transit points through Ukrainian border shall be closed for regular passenger flow until 31 March 2020;
  • The transactions on the import to the Ukrainian customs territory of the medicines and/or medical equipment for the prevention of coronavirus are exempted from value-added tax, import duties, as well as the simplified procedure of public procurement applies to these goods until 17th June 2020;
  • The quarantine is considered a force majeure issue;
  • The liability for breaching the introduced quarantine measures has been increased;
  • It is forbidden for the relevant state authorities to carry out the tax audits and state inspections of the commercial activity until 31st May 2020. No penalties will apply to almost all tax violations committed between 1st March 2020 and 31st May 2020 with certain exceptions (e.g. tax audits related to VAT refund);
  • For the period from 1 March 2020 till 31 May 2020 the taxpayers are released from payment of fines and penalty for violation of tax legislation except for violations related to VAT, excise tax and rent tax and some other. Payers of unified social contribution are also released from fines and penalties for late payment of contribution and late filing of reporting for the period from 1 March till 30 April 2020.
  • There is no charge and payment of the land tax, as well as tax for non-residential real estate from 1st March 2020 until 30th April 2020;
  • An employer may allow an employee to perform work at home for a specified period, and may provide the employee with the vacation under his / her consent (including unpaid vacation);
  • For the foreigners who may not travel abroad or may not apply to the relevant state authorities with an application to extend their stay in Ukraine and/or to exchange a residence permit due to the quarantine, no administrative liability is applied for the violation of the laws if such violation occurred within or as a result of the quarantine.

Should you need more information about the above restrictions, please feel free to get in touch with INTEGRITES Help Desk (see contacts below).

HELP DESK TEAM

Three partners at INTEGRITES are there to consult on the following issues:

► Stoppages \ distance work \ immigration issues \ other employment matters

Illya Tkachuk

Illya.Tkachuk@integrites.com

+38 044 391 38 53

► Force majeure and its impact on effective agreements

Olena Perepelynska

Olena.Perepelynska@integrites.com

+38 044 391 38 53

► Tax vacation and other exceptions for the quarantine period

Viktoriya Fomenko

Viktoriya.Fomenko@integrites.com

+38 044 391 38 53

Please stay healthy and safe, we will keep you updated,

INTEGRITES team

[1] According to the provisions of Draft Law on Amendments to Certain Legislative Acts of Ukraine to Prevent the Occurrence and Spread of Coronavirus Disease (COVID-19) No. 3219 and Draft Law on Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Support of Taxpayers for the Period of Measures to Prevent the Occurrence and Spread of Coronavirus Disease (COVID-19) No. 3220, adopted by the Parliament of Ukraine on 17 March 2020.