An individual tax consultation, often called a tax ruling, is a free written explanation from the State Tax Service of Ukraine (STS) on how a tax rule applies to your specific situation. The STS must issue it within 25 calendar days (Tax Code of Ukraine, para. 52.1). If you acted in line with a ruling issued to you in writing or electronically and entered in the unified register, no penalties apply to that conduct and no late-payment interest accrues (subparas. 112.8.2 and 129.9.2 of the Tax Code). Any tax that turns out to be due still has to be paid (para. 53.1).
Key points
- Who can apply: any taxpayer: a company, a sole proprietor (FOP) or an individual.
- Cost: free of charge under para. 52.1 of the Tax Code.
- Deadline: 25 calendar days from the day after the STS receives the request, extendable by up to 15 calendar days with written notice.
- Protection: no penalties or late-payment interest for conduct that follows a ruling recorded in the unified register.
- Limitation: a ruling is individual and can be relied on only by the taxpayer who received it (para. 52.2).
What a tax ruling is and why businesses use it
Under subpara. 14.1.172-1 of the Tax Code, an individual tax consultation is an explanation by the tax authority, given to a taxpayer, on the practical application of specific rules of tax and other legislation it supervises, and registered in the unified register of individual tax consultations. You describe your transaction, and the STS confirms in writing how the law applies to it.
Companies request rulings when a rule can be read two ways: a new type of income, doubts about VAT or corporate income tax treatment, payments to individuals, or contradictory STS letters. A ruling fixes the authority's position before the transaction is booked and reported, and serves as evidence of good faith during a tax audit.
How to prepare the request
Para. 52.1 of the Tax Code lists what the request must contain:
- the company name or the individual's full name, tax address, phone number and email address if available;
- the EDRPOU code or the individual taxpayer number;
- an explanation of why the consultation is needed, with the actual facts;
- a handwritten signature or a qualified electronic signature;
- the date of the request.
If any item is missing, no ruling is issued. The STS replies under the Law on Citizens' Appeals instead, and that reply does not protect you from penalties. The ruling addresses your questions in light of the facts stated in the request (para. 52.3), so protection covers exactly the situation you described. Describe the transaction as it really happens, ask one or two precise questions and attach key documents.
Paper or the Electronic Cabinet
A paper request goes to the STS or its territorial office by post or in person. An electronic request is filed through the taxpayer's Electronic Cabinet, which para. 42-1.2 of the Tax Code expressly allows, with copies of documents attached. You will need a qualified electronic signature.
A ruling can also be given orally (para. 52.3). Oral consultations are given by the STS and state tax inspectorates; written and electronic ones by the STS, excluding state tax inspectorates (para. 52.4). Only a written or electronic ruling entered in the register gives protection against penalties.
Response time and what to do if the STS is silent
The standard term is 25 calendar days from the day after receipt. An authorised STS official may extend it by up to 15 calendar days, notifying the taxpayer in writing before the 25 days expire (para. 52.1). Internally, the head office reviews each draft and decides no later than 40 calendar days from receipt whether to register it or issue its own ruling (para. 52.5).
Taxpayers on the list of high voluntary compliance get rulings from the STS head office within 15 calendar days with no extension while martial law applies (item "v" of subpara. 69.41.3, para. 69, subsection 10, Section XX of the Tax Code).
The Tax Code does not treat silence as agreement with your position. A taxpayer may appeal the authority's inaction (subpara. 17.1.7), and an unlawful refusal to issue a ruling is grounds for disciplinary action against the official (subpara. 21.2.2). For the appeal procedure, see our colleagues at the law firm: appeals against actions and decisions of tax authorities.
When a ruling protects you from penalties
| Situation | Consequence | Tax Code |
|---|---|---|
| You followed your own written or electronic ruling from the register | No penalties | subpara. 112.8.2 |
| You followed a generalised tax consultation | No penalties | subpara. 112.8.2 |
| Late-payment interest | Not charged; any charged amount is cancelled | subpara. 129.9.2 |
| The tax liability itself | Payable in full | para. 53.1 |
| The ruling conflicts with a generalised consultation | The generalised consultation prevails | para. 53.1 |
| You rely on a ruling issued to someone else | No protection | para. 52.2 |
Keep a copy of the request, proof of filing and the ruling with its registration number together with your tax records.
The public register and generalised consultations
Written and electronic rulings are published on the official STS website without the taxpayer's name, code or address, and access is free (para. 52.4). The register shows how the STS reads similar situations, but to be protected you need a ruling of your own. Generalised tax consultations are approved by order of the Ministry of Finance and published on its website within five calendar days (para. 52.6); any taxpayer may rely on them.
STS ruling or tax adviser: which one you need
A ruling gives legal protection but answers only the question asked, from the authority's point of view. An independent adviser helps decide what to ask and weighs risks and alternatives before the STS replies; the ruling then protects the company's position.
Planning a non-standard transaction? Key Solutions can help you draft the ruling request, gather documents and assess the risk before the STS responds as part of our tax advice service. If the transactions are already booked, a tax audit of the company checks whether your position is consistent with the Tax Code. See also our article Tax advice: what you should know. Phone: +38 (068) 777-14-74.
Frequently asked questions
How long does it take to get an individual tax consultation in Ukraine?
The standard term is 25 calendar days from the day after the STS receives the request (para. 52.1 of the Tax Code), extendable by up to 15 calendar days with written notice. Taxpayers with a high level of voluntary compliance receive rulings within 15 calendar days without extension (subpara. 69.41.3, subsection 10, Section XX).
Is a tax ruling from the STS free?
Yes. The STS issues individual tax consultations free of charge (para. 52.1), and access to the public register of rulings is also free (para. 52.4).
Can I rely on a ruling issued to another taxpayer?
For protection against penalties, no. A ruling is individual and may be used only by the taxpayer who received it (para. 52.2). Other taxpayers' rulings are useful as guidance; for protection you need your own ruling or a generalised consultation of the Ministry of Finance.
Does a ruling release me from paying the tax?
A ruling releases you from penalties (subpara. 112.8.2) and late-payment interest (subpara. 129.9.2). A taxpayer who followed a consultation still pays the tax liability determined under the Tax Code in full (para. 53.1).
Can a tax ruling be challenged?
Yes. A taxpayer may challenge a written or electronic ruling issued to it in court as an individual legal act (para. 53.2). If the court cancels it, the authority must issue a new ruling reflecting the court's conclusions within 30 calendar days after the judgment takes effect.
Legal basis
- Tax Code of Ukraine: Articles 52 and 53, subparas. 112.8.2 and 129.9.2, para. 42-1.2.
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