Effective 21 September 2026, the State Customs Service of Ukraine requires all taxpayers filing declarations on the place of goods storage (Form No. 14-Р) to indicate the appropriate KATOTTG (Unified State Register of Territorial Communities and Administrative-Territorial Units) code. This requirement stems from Resolution of the Cabinet of Ministers No. 837 dated 15 August 2026, which harmonizes customs reporting with the new administrative-territorial division introduced by Law No. 1234-IX. The KATOTTG code replaces the previous KOATUU classifier for identifying the exact territorial community where goods are physically stored.
Key Takeaways
- Mandatory Field: The KATOTTG code is now a mandatory field in the electronic declaration; submissions without it will be rejected by the customs automated system.
- Transition Period: A grace period until 31 December 2026 allows use of both KOATUU and KATOTTG codes, but dual coding is recommended to avoid rejection.
- Penalty Risk: Incorrect or missing codes may trigger customs control measures under Article 478 of the Customs Code, including fines of 500 to 1,500 tax-free minimum incomes per violation.
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.
Source: Read Official Announcement