Tax and accounting insights for Ukraine
23.04.24
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Realtors are obliged to notify the State Tax Service of real estate lease agreements concluded through their mediation

Business entities that carry out intermediary activities related to the provision of real estate leasing services (realtors) and entered into civil law real estate lease agreements in the reporting period, where one of the parties is an individual, are required to send information to their place of registration.

Pursuant to subparagraph 170.1.6 of the Tax Code, business entities engaged in intermediary activities related to the provision of real estate lease services (realtors) are required to send information on civil law real estate lease agreements (contracts) concluded through their intermediary to the supervisory authority at their place of registration within the time limits provided for the submission of tax calculations, in the form established by the central executive body that ensures the formation and implementation of state financial policy.

A realtor shall be liable for violation of the procedure and/or deadlines for submitting the said information as provided for in Article 1191 of the TCU.

Pursuant to clause 1191.2 of the TCU, violation by a business entity engaged in intermediary activities related to the provision of real estate lease services (realtor) of the procedure and/or terms for submitting information on civil law contracts (agreements) for real estate lease concluded through its mediation shall result in a fine of UAH 680 for each such violation.

Actions stipulated by paragraph 1191.2 of the Tax Code, committed by an entity to which a fine for such a violation was imposed during the year, shall be punishable by a fine of UAH 1,360 for each such violation (paragraph 1191.3 of the Tax Code).

The Order of the Ministry of Finance dated 13.05.2017 # 497 approved the form "Information of Business Entities Conducting Intermediary Activities Related to the Provision of Real Estate Rental Services (Realtors) on Civil Law Contracts (Agreements) Concluded with Their Intermediation", which is to be submitted by the said business entities to the controlling authorities at their place of registration within the time limits provided for the submission of tax calculation.

The tax calculation for the basic reporting (tax) period equal to a calendar quarter is submitted within 40 calendar days following the last calendar day of the reporting (tax) quarter (subparagraph 49.18.2 of the Tax Code).

Main State Tax Service in Donetsk region

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