A working meeting held on 21 August 2026 in the Kherson region brought together the regional FTS department, the Ministry of Economic Development, and business associations to discuss targeted tax support for enterprises operating in the conflict-affected zone. The participants agreed on a set of measures including: extension of tax return filing deadlines by up to 90 days for Q3 2026; suspension of on-site tax audits until 31 December 2026; permission to apply a zero VAT rate on humanitarian aid supplies; and a simplified procedure for writing off lost inventory for profit tax purposes. The FTS also confirmed that the “special tax regime for new regions” (Federal Law No. 324-FZ) remains in force, providing reduced profit tax (10%) and unified agricultural tax benefits.
Key Takeaways
- Filing Extensions: Taxpayers in Kherson region may file Q3 2026 VAT and profit tax returns by 30 November 2026 without penalties.
- Audit Moratorium: All scheduled on-site audits are suspended; desk audits continue but with extended response times (60 days instead of 30).
- Zero VAT on Aid: Supplies of goods listed in Government Decree No. [@@] as humanitarian aid are eligible for 0% VAT with simplified documentary confirmation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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