Legislative Review

November 11-15, 2024. Excise tax declaration form has been changed

The Ministry of Finance of Ukraine by Order No. 567 of November 7, 2024 approved changes to:

  • the excise tax declaration forms, approved by Order of the Ministry of Finance No. 14 of January 23, 2015;
  • the procedure for filling out and submitting an excise tax declaration.

They were brought into compliance with the requirements of laws:

  • "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine in Connection with the Introduction of Electronic Traceability of the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes" No. 3173-IX od June 29, 2023 and
  • "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Improvement of Online Communication with Taxpayers and the Clarification of Certain Provisions of the Legislation" No. 3603-IX of February 23, 2024 in terms of filling out and submitting excise tax declarations to the State Tax Service bodies.

The declaration was supplemented with lines for transaction codes in the part of displaying excess losses of alcohol, alcoholic beverages, tobacco raw materials, tobacco products, indicating the use of preferential volumes of liquefied gas, light and heavy distillates.

In addition, changes were made to section B "Tax obligations for the sale of fuel" in terms of specifying the use of preferential volumes of liquefied gas, light and heavy distillates.

The Order recognized as invalid, as of January 1, 2026, appendix 5 to the Declaration "Calculation of the amount of excise tax on lost excise tax stamps, which were purchased for marking tobacco products and liquids used in electronic cigarettes", since with the beginning of use of an electronic excise stamp for marking the specified excise goods, such an application loses its relevance.

The Cabinet of Ministers of Ukraine adopted Resolution No. 1285 of November 8, 2024 "On Amending Some Resolutions of the Cabinet of Ministers of Ukraine Regarding the Peculiarities of Accounting for the Income of Recipients of Housing Subsidies and Benefits for the Payment of Housing and Communal Services, the Purchase of Solid and Liquid Household Fuel and Liquefied Gas, which Use Alternative Energy Sources", which changed the specific conditions for providing housing subsidies.

Thus, for recipients of payments who have entered into an agreement with service providers for the supply and distribution of electric energy, the amount of a benefit or subsidy for their payment during martial law is calculated taking into account social norms, regardless of whether such a service is actually provided. That is, if during the period of martial law the provision of electricity supply and distribution services is stopped, then the housing subsidy or benefit for this service continues to be provided, and their calculation is carried out according to established social standards.

At the same time, it is determined that housing subsidies are also assigned in the case of a household's purchase, in particular on credit, of generating units that produce electrical energy from the energy of solar radiation and/or wind energy, and their components, if the one-time payment for the purchase of such equipment did not exceed UAH 150,000.

In addition, the maximum purchase price, which determines the right to receive a housing subsidy, has been increased from UAH 50,000 to UAH 100,000. Thus, if anyone from the household made a purchase for an amount that does not exceed UAH 100,000 on the date of the transaction within 12 months prior to the month of applying for a housing subsidy, this is not an obstacle to providing a housing subsidy.

The Cabinet of Ministers of Ukraine has expanded social guarantees for families of military personnel, missing persons, and persons with disabilities. Families of soldiers who went missing and were later declared dead will be able to receive a one-time cash benefit within three years from the date of entry into force of the court decision. Corresponding changes to the order of payments were approved by the Cabinet of Ministers at the proposal of the Ministry of Defense of Ukraine.

Previously, the three-year deadline for submitting documents to receive a one-time cash benefit was counted from the date of death indicated in the certificate. This led to the fact that close relatives of military personnel, who were declared dead by the court after a long period of absence, could lose the right to assistance due to the expiration of the terms even before the court decision itself was passed. Now the counting of time for registration of assistance begins from the day of entry into legal force of the court decision declaring the serviceman dead. This will ensure social guarantees for the families of the fallen defenders.

The Government has also introduced an extraordinary payment of one-time cash assistance to persons with disabilities of the 1st group. This is due to the fact that such people need urgent and expensive treatment. Often, due to the long waiting period in the general queue, they do not have time to receive assistance in their lifetime.

Amendments are made to Resolutions of the CMU No. 975 of December 25, 2013 "On Approval of the Procedure for the Appointment and Payment of One-Time Cash Benefits in the Event of Death, Disability or Partial Loss of Working Capacity Without Establishing Disability of Military Personnel, Conscripts and Reservists who are Called Up for Training (or verification) and Special Fees or for Serving in the Military Reserve" and No. 168 of February 28, 2022 "Issue of Certain Payments to Military Personnel, Rank and File Officers,Commanders, Police Officers and their Families During Martial Law".

The Cabinet of Ministers of Ukraine approved draft Law No. 12210 "On Amendments to Certain Legislative Acts of Ukraine Regarding the Formation of Complex and Fair Social Support (Payments and Services) for Individuals with Limited Working Capacity, in particular Persons with Disabilities."

The draft law is aimed at modernizing the social insurance system and ensuring effective support for persons who have partially or completely lost their ability to work, in particular, to create a legal basis for creating conditions under which a person who has suffered an injury or an occupational disease can regain his ability to work and financial independence, and in if this is not possible - providing such persons with sufficient and decent support.

The draft law proposes to amend up to 20 legislative acts, in particular to the Labor Code, the Fundamentals of Ukrainian Legislation on Mandatory State Social Insurance, the Law of Ukraine "On Mandatory State Social Insurance", the Law of Ukraine "On Mandatory State Pension Insurance", etc.

It is proposed to introduce the status of "capacity for work" of a person, while the status of "disability" remains unchanged.

It has been established that the assessment of working capacity will involve the assessment of the impact of the person's existing functional limitations on the ability to work and will be part of the rehabilitation and restorative process carried out at the final stage, after the person has received the entire rehabilitation complex.

It has been determined that the status of "permanent total disability" will entail the automatic accrual of a person's monthly insurance payment.

With the status of "permanent partial limitation of capacity for work", the person will receive assistance in returning to the previous job, finding a new job, training or retraining, and a monthly payment under the condition of promoting the employment.

A person who, based on the results of the assessment, will be recognized as capable of working, will be considered as not in need of support from the social insurance system, since being able to independently provide oneself with a decent standard of living.

The changes will ensure fairness in social insurance through the introduction of a new mechanism for assessing work capacity based on international standards.

The Cabinet of Ministers of Ukraine has adopted a number of changes to increase the efficiency of procurement in the field of health care, which will contribute to the availability of modern diagnostic services and important medicines for citizens.

The adopted decisions concern the optimization of the state health technology assessment (HTA) and the conclusion of managed access agreements (MAA), as well as the creation of laboratories for the synthesis of radiopharmaceuticals in Ukraine. This will allow the development of innovative methods of diagnosis and treatment of patients with oncological diseases, providing Ukrainians with timely access to the necessary medicines and services.

From now on, negotiations on the conclusion of the MAA will be conducted by groups formed by the Medical Procurement of Ukraine, which will allow a clear distribution of powers between the Ministry of Health and the authorized body.

During the negotiations, information and recommendations from the conclusions of the authorized body of the HTA, as well as additional data provided by the Ministry of Health, will be used, which will strengthen the objectivity and transparency of the process.

The Ministry of Economy of Ukraine, the Ministry of Digital Transformation and Google Ukraine have launched a platform with free resources for studying AI (artificial intelligence). The courses are free and available in Ukrainian and English.

Training is aimed at both beginners and experienced professionals. Access to the platform with courses via the link .

Advantages of the platform:

Free education: access to educational materials from Google in Ukrainian and English.

Flexible opportunities for development: courses can be taken at a time convenient for everyone, according to an individual schedule.

Interactive learning formats: studio video lectures, instructions, workbooks and self-learning platforms.

The launch of a platform for teaching AI skills is the beginning of even greater cooperation between the Ministry of Economy of Ukraine and Google aimed at developing the digital skills of Ukrainians.

The project was implemented by Google Ukraine within the framework of long-term cooperation with the Ministry of Economy of Ukraine, the Ministry of Digital Transformation of Ukraine, as well as with the informational support of the Diia.Osvita platform.

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