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2023 Tax Calendar | Ukraine

March 7, 2023

Our tax experts have prepared a 2023 tax calendar for Ukraine, in order for you to keep an eye on the main statutory filing obligations and related deadlines.

Download the tax calendar as a PDF, or read more below

January 2023

January 20

VAT

  • Monthly VAT payers – VAT return submission

January 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

February 2023

February 9

Unified return on PIT & Social contribution

  • Unified return submission for the previous quarter

February 20

VAT

  • Monthly VAT payers – VAT return submission

Land tax

  • Submission for Land Tax Return for 2022

February 21

Transport tax

  • Submission of Tax Return for 2022

March 2023

March 1

Corporate income tax

  • Quarterly CIT payers – CIT return submission
  • Annual CIT return submission for 2022

March 2

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

March 20

VAT

  • Monthly VAT payers – VAT return submission

March 30

VAT

  • Monthly VAT payers – payment of VAT liability for previous calendar month

Land tax

  • Payment for the previous calendar month

April 2023

April 20

VAT

  • Monthly VAT payers – VAT return submission

April 28

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

May 2023

May 1

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

May 10

Corporate income tax

  • Quarterly CIT payers – CIT return submission

Unified return on PIT & Social contribution

  • Unified return submission for the previous quarter

May 22

VAT

  • Monthly VAT payers – VAT return submission

Corporate income tax

  • Quarterly CIT payers – payment of CIT liability for  previous calendar quarter

May 30

Land tax

  • Payment for the previous calendar month

June 2023

June 1

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

June 20

VAT

  • Monthly VAT payers – VAT return submission

June 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

July 2023

July 20

VAT

  • Monthly VAT payers – VAT return submission

July 28

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

July 31

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

August 2023

August 9

Corporate income tax

  • Quarterly CIT payers – CIT return submission

Unified return on PIT & Social contribution

  • Unified return submission for the previous quarter

August 21

VAT

  • Monthly VAT payers – VAT return submission

Land tax

  • Payment for the previous calendar month

August 31

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

September 2023

September 20

VAT

  • Monthly VAT payers – VAT return submission

September 29

Land tax

  • Payment for the previous calendar month

October 2023

October 2

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

October 20

VAT

  • Monthly VAT payers – VAT return submission

October 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

November 2023

November 9

Corporate income tax

  • Quarterly CIT payers – CIT return submission

Unified return on PIT & Social contribution

  • Unified return submission for the previous quarter

November 20

VAT

  • Monthly VAT payers – VAT return submission

Corporate income tax

  • Quarterly CIT payers – payment of CIT liability for  previous calendar quarter

November 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

December 2023

December 20

VAT

  • Monthly VAT payers – VAT return submission

December 29

Land tax

  • Payment for the previous calendar month

January 2

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

From March 1, 2022 to December 31 of the year following the year in which martial law was terminated, land tax and rent for land plots of state and communal property are not paid in the territories:

  • on which hostilities are (were) conducted;
  • temporarily occupied by the armed forces of the Russian Federation, and owned or used, including under lease terms, by individuals or legal entities, the list of which is determined by the Cabinet of Ministers of Ukraine
  • which are identified as littered with explosive objects and/or on which there are fortifications.

Temporarily, for the 2022 and 2023 tax (reporting) years, the general minimum tax liability is not calculated and paid for land plots located in the territories where hostilities are (were) taking place or in the territories temporarily occupied by the armed forces of the Russian Federation. Federation, and/or for land plots identified by regional military administrations as littered with explosive objects and/or on which there are fortification structures.

The list of territories on which hostilities are (were) conducted or temporarily occupied by the armed forces of the Russian Federation is determined by the Cabinet of Ministers of Ukraine.

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