One-time (special) voluntary declaration

Citizens of Ukraine who have assets that have not been properly taxed can voluntarily undergo a one-time (special) declaration, pay a one-time fee and legalize such assets.

When to declare?

One-time (special) voluntary declaration is carried out from September 1, 2021 to September 1, 2022.

Can declare?

  • Individuals – residents, including self-employed persons
  • Individuals – non-residents of Ukraine, who at the time of receipt of the object of declaration were residents and who were tax payers.

Declaration objects can be:

  • immovable and movable property;
  • currency values, including deposits (contributions) to the CU “ZaRaZ”;
  • other values ​​(property rights, securities, etc.)

A one-time (special) voluntary declaration is submitted:

  • directly by the declarant in electronic form through the payer’s electronic cabinet.

Positive introduction of voluntary declaration of assets of individuals:

  • Civilized legalization of assets on compromise terms;
  • The ability to unconditionally use such assets in the future;
  • Feeling of accomplished civic duty;
  • The ability to form a positive tax history in the future.

After the sources of origin of funds and bank metals are confirmed, the declarant has the right to:

  • transfer funds, bank metals to an individual’s own current account opened with a bank of Ukraine;
  • withdraw funds, bank metals and close a special account;
  • submit an application to the bank and use this account in the future as a regular current account of an individual, opened for their own needs.