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Wartime legal news. Issue 5

We have prepared a short digest of news that can be useful for entrepreneurs. Under martial law, the state leadership promptly makes decisions aimed at supporting citizens and businesses. Therefore, we will periodically inform you of changes. Below we have collected the main news for the period from 04 to 10 April.

Instead of the traditional legal pictures to lift your spirits, we are again sketching you some military memes.


Imports from Russia are completely banned

By its Resolution 12412 of April 5, 2022, the Cabinet of Ministers completely banned the import of goods from Russia to Ukraine.

The FTA verification period was extended

By its Resolution №412 of April 5, 2022, the Cabinet of Ministers extended the validity of all positive results of calibration of measuring instruments (FTA), which expired during martial law or within a month after its termination.

Such verification results will be valid for the period of martial law and for three months after its termination.


The possibility of receiving compensation for the employment of a migrant has been expanded

We used to wrotethat the Cabinet of Ministers approved the terms and conditions of compensation for employers who employed internally displaced persons.

Now the Cabinet of Ministers has amended its Resolution №331 of 20.03.2022 and provided that compensation could be paid for those workers who were employed during martial law, but received the status of internally displaced person after employment.


Simplified land lease procedure

The Verkhovna Rada adopted the Law "On Amendments to Certain Legislative Acts of Ukraine Concerning the Creation of Conditions for Ensuring Food Security in Martial Law".

Despite such a long title, the law is actually aimed at settling land lease relations during martial law. The law is complex and voluminous. Briefly the main provisions:

📌 Договори оренди землі, строк дії яких закінчився протягом дії воєнного стану, поновлюється автоматично на 1 рік без укладення додаткових угод чи проведення реєстрацій.

📌 Встановлено спрощений порядок передачі в оренду сільгоспземель державної та комунальної форми власності. Землю можна отримати в оренду тимчасово на строк до одного року, без можливості продовження чи поновлення цього договору. Торги не проводяться. Порядок формування ділянок під оренду також спростили.


Export promotion

The Verkhovna Rada adopted the Law "On Amendments to Certain Laws of Ukraine on Ensuring the Effective Functioning of the Export Credit Agency".

The name of the law speaks for itself. It is aimed at regulating the activities of the Export Credit Agency.

The agency's activities are aimed at providing preferential lending to exporters and insuring exporters' risks under foreign trade contracts.

If your company exports or is ready to start exporting, be sure to pay attention to the work of this agency.


The deadlines for settlements in foreign economic activity have been reduced

The National Bank of Ukraine amended its resolution “On the operation of the banking system during martial law” and reduced the terms of settlements for export and import of goods. A 90-day settlement period is valid for all transactions performed from April 5, 2022.

This means that if you have exported the goods, your buyer must pay you no later than 90 days from the date of the export customs declaration.

If you transferred currency abroad to pay for the goods, such goods must arrive in Ukraine no later than 90 days from the date of currency transfer.


Changes in taxation

Finally, the Law was published and entered into force, which primarily establishes new rules for import taxation.

Single taxpayers of all groups, including third group taxpayers who have chosen the temporary tax regime with the payment of the single tax 2%, are exempt from the obligation to charge and pay VAT on all import transactions.

It is possible to switch to a temporary tax regime at any time. In this case, the company becomes a single tax payer from the next working day after submitting the application.

The tax on residential real estate of individuals for 2021 and 2022 tax years is not paid if such real estate is located in the territories where hostilities are taking place or in the temporarily occupied territories, and for residential real estate that has become unfit for habitation. language with military aggression. For real estate of legal entities, such exemption is provided for the period from March 1, 2022 to December 31, in which martial law is lifted.

For the period of martial law exempt from value added tax, excise tax and customs duties on the importation by individuals into the customs territory of Ukraine of cars, trailers and semi-trailers, motorcycles, vehicles designed to carry 10 people or more, vehicles for transportation cargo.

Goods imported or sent to the customs territory of Ukraine by enterprises for free circulation, except for ethyl alcohol and other alcoholic distillates, alcoholic beverages, beer, tobacco products, tobacco, industrial tobacco substitutes, liquids used in electronic cigarettes, are exempt from import duties.

The customs clearance procedure has been simplified. Most goods can be declared on a preliminary customs declaration. Customs must complete the customs clearance of such goods within one hour.


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