19:01, 25 October 2026
3 min
The Tax Service explained the deadline by which military units must register at their location, which documents are required for this, and how to deregister in case of termination of activity.
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Military units must register with the tax authority at their location within 10 calendar days after receiving the certificate of registration as a business entity, and to terminate registration, they must submit an application and documents on liquidation or reorganization.
The Main Department of the State Tax Service in the Odessa region clarified the procedure for registering military units as taxpayers and deregistering with the controlling authority.
When a military unit must register for tax
According to paragraph 64.4 of article 64 of the Tax Code of Ukraine dated December 2, 2010, No. 2755-VI, military units are required to register with the controlling authority at their location within 10 calendar days after registration as a business entity. This is in accordance with paragraph 64.2 of article 64 of the Tax Code.
According to paragraph 1.7 of section I of the Procedure for accounting taxpayers and fees, approved by the order of the Ministry of Finance of Ukraine dated December 9, 2011, No. 1588, military units include military units, institutions, establishments, and organizations of the Armed Forces of Ukraine, as well as other military formations established in accordance with the laws of Ukraine.
Which documents are required for registration
Paragraph 4.3 of section IV of Procedure No. 1588 provides that a military unit must submit to the controlling authority at its location within 10 calendar days after receiving the certificate of registration as a business entity the following documents:
- an application in the form No. 1-OPP, provided in appendix 5 to Procedure No. 1588;
- a certified copy of the certificate of registration of the military unit as a business entity in the Armed Forces of Ukraine;
- a copy of the document from the relevant central executive authority confirming the assignment of the EDRPOU code.
If the military unit does not conduct business activities but is a taxpayer or tax agent, instead of the certificate of registration as a business entity in the Armed Forces of Ukraine, it is necessary to submit supporting documents from the relevant ministry or other central executive authority.
Such documents must contain information that the military unit is a legal entity established in accordance with the legislation, indicating data about its establishment.
Additionally, the documents must confirm that the military unit does not conduct business activities as defined by the Law of Ukraine dated September 21, 1999, No. 1076-XIV “On Business Activities in the Armed Forces of Ukraine,” is not serviced by a centralized accounting office, and is obliged to independently maintain accounting records, withhold and/or pay taxes and fees to the budget. The documents must also specify the types of taxes.
How to deregister a military unit from tax accounting
The procedure for terminating tax registration is defined in paragraph 11.2 of section XI of Procedure No. 1588.
To deregister, the military unit must submit the following documents to the controlling authority at its primary registration location:
- an application for liquidation or reorganization of the taxpayer in the form No. 8-OPP, provided in appendix 14 to Procedure No. 1588;
- a copy of the order or decision of the owner or authorized body according to the founding documents regarding termination;
- a copy of the order on the formation of the termination commission, including the liquidation commission.
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