A force majeure certificate is a document from the Ukrainian Chamber of Commerce and Industry confirming that an extraordinary event made a specific contract or tax obligation impossible to perform. We prepare the evidence and reflect the certificate in your taxes.
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In short
- When: a delivery or payment disrupted by hostilities, destroyed property, overdue foreign trade settlements, a missed tax deadline or a debt that cannot be collected.
- What you get: the application and evidence file, the certificate, then accounting entries, VAT adjustments and explanations for the tax authority.
- Timing: the Chamber issues the certificate within seven days of the application (Art. 14-1(1) of Law No. 671/97-VR).
- Fee: agreed individually, depending on the number of obligations, evidence and tax adjustments.
- Start: send us the contract or describe the tax obligation, what happened and when.
What force majeure is and who certifies it
Force majeure means extraordinary and unavoidable circumstances that objectively make it impossible to perform contractual obligations or statutory duties (Art. 14-1(2) of Law No. 671/97-VR), including hostilities, sabotage, fire, explosion, embargoes, export or import bans, quarantine and natural disasters.
Force majeure is certified by the Chamber and authorised regional chambers. A party that breaches an obligation is released from liability if it proves the breach was caused by force majeure (Art. 617 of the Civil Code). Contract disputes are handled by the lawyers at legal.ua; Key Solutions covers accounting and tax.
Why the certificate matters for accounting and tax
| Situation | What the certificate gives | Legal basis |
|---|---|---|
| Tax violation caused by force majeure | Release from penalties; the tax remains payable | Subclause 112.8.9 of the Tax Code |
| Debt that cannot be collected | Recognition as bad debt | Subclause 14.1.11 "zh" of the Tax Code |
| Destroyed fixed assets | Disposal is not treated as a VAT supply | Clause 189.9 of the Tax Code |
| Goods destroyed by force majeure under martial law | Goods are not treated as used in VAT-exempt operations | Clause 32-1, subsection 2, section XX of the Tax Code |
| Disrupted foreign trade contract | Settlement deadline and 0.3% daily penalty are suspended | Art. 13(5), 13(6) of Law No. 2473-VIII |
Important. In February 2026 the State Tax Service and the Chamber agreed that certificates should clearly show how the circumstances affected performance and the exact period they lasted. A certificate alone does not automatically release a company from liability, since the tax authority assesses the actual impact on each obligation. Our applications describe that link for each obligation and back it with primary documents.
What the service includes
- contract review: force majeure clause, notice deadlines, currency and settlement terms;
- choosing the type of application: contractual, tax, write-off of bad tax debt or statutory duties;
- evidence of the causal link: reports, downtime orders, statements from authorities, correspondence;
- calculation of the unperformed obligation, losses and destroyed assets;
- filing the application with the Chamber under a power of attorney and collecting the certificate;
- accounting entries, tax adjustments and explanations for the tax authority.
How we work
- Contract and event review. We identify the disrupted obligations, the start date and the right application.
- Evidence and calculations. We collect documents about the event and calculate amounts per contract.
- Application to the CCI. We draft the application and file it under a power of attorney.
- CCI certificate. We collect the certificate and check the period and obligations stated.
- Accounting and tax. We record write-offs, adjust VAT and prepare explanations for the tax authority.
Timing and fee
In our experience, the file for one contract takes a few working days once we have the primary documents. Timing depends on the number of contracts, available evidence and whether damaged property must be counted. The fee is agreed individually after we review the contract.
What we need from you
- the contract with annexes;
- correspondence with the counterparty and the force majeure notice;
- documents about the event: reports, statements from authorities, downtime orders;
- primary documents and bank statements;
- a power of attorney for filing with the Chamber.
What you receive
- the application and evidence filed with the Chamber;
- the Chamber's force majeure certificate for your obligation;
- accounting entries: debt or asset write-off, VAT adjustment;
- calculations and explanations for the tax authority.
Legal basis
Legal basis for the work
- Art. 14-1 of Law No. 671/97-VR — who certifies force majeure, term, cost and list of circumstances;
- Art. 617 of the Civil Code — release from liability for a breach caused by force majeure;
- Subclauses 112.8.9, 14.1.11 of the Tax Code — release from tax penalties, bad debt;
- Clause 189.9 and clause 32-1, subsection 2, section XX of the Tax Code — VAT on destroyed assets and goods;
- Art. 13 of Law No. 2473-VIII — foreign trade settlement deadlines and penalties.
Risks and why to hand this to a contracted team
The Chamber and the tax authority look for a link between the event and a specific obligation. If the amounts or dates in the application differ from the primary documents, the Chamber may refuse and the tax authority may reject the certificate, while currency penalties keep accruing.
Why Key Solutions
- Company
- ТОВ «АУДИТОРСЬКА ФІРМА «КЕЙ СОЛЮШНЗ», a Ukrainian limited liability company, EDRPOU code 39610085, registered on 30.01.2015. The company's details are public in the Unified State Register (ЄДР).
- Contract
- We work under a contract: scope, timing, liability and confidentiality are agreed before work starts.
- Group
- Key Solutions is part of Innova Consulting Group: legal matters are handled by legal.ua, crypto-asset taxation by crystal.tax.
- Office
- Our office is at 77 Velyka Vasylkivska St., Kyiv. We serve clients across Ukraine remotely. The specialists who run engagements are listed on the Our employees page.
Frequently asked questions
Who issues force majeure certificates in Ukraine?
Force majeure is certified by the Ukrainian Chamber of Commerce and Industry (CCI) and the regional chambers it authorises (Art. 14-1(1) of Law No. 671/97-VR). Under the Chamber's rules, a separate set of documents is filed for each contract or obligation affected by force majeure.
How long does the Chamber take to issue a certificate?
The Chamber issues the certificate within seven days of the application (Art. 14-1(1) of Law No. 671/97-VR). Preparing the application and evidence takes extra time. We assemble the full evidence file before filing to reduce the risk of it being returned for corrections.
How much does a force majeure certificate cost?
The Chamber issues certificates at cost, and free of charge to small businesses (Art. 14-1(1) of Law No. 671/97-VR). Our work on the contract review, evidence, calculations and filing is billed separately under a contract.
Is the Chamber's general letter on martial law enough?
By its letter of 28 February 2022 No. 2024/02.0-7.1, the Chamber recognised Russia's military aggression as force majeure. For a specific contract or tax obligation, the party still has to show how the event affected performance and for what period, and a separate certificate confirms that link.
Does force majeure release a company from paying tax?
Force majeure releases a taxpayer from financial penalties for a tax violation caused by it (subclause 112.8.9 of the Tax Code). The tax itself remains payable. The certificate should show the period of the circumstances and their link to the missed deadline or payment.
Can a bad debt be written off because of force majeure?
Yes. A debt that became impossible to collect because of certified force majeure is treated as bad debt (subclause "zh" of subclause 14.1.11 of the Tax Code). The write-off needs the certificate, a reconciliation statement, the contract and primary documents.
Who handles the contract dispute itself?
Claims, correspondence with the counterparty and litigation are handled by the Group's legal practice, legal.ua. Key Solutions covers the accounting and tax side: calculations, primary documents, entries and explanations for the tax authority.
Related services
Let's discuss your force majeure case
Tell us which contract or tax obligation was disrupted, what happened and from what date. We will reply with the right application, the documents needed and the fee.
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