Tax Service exempts taxpayers from fines for delays caused by e-cabinet malfunction

Completion of technical works and service stabilisation

The taxpayer's electronic cabinet was in an inoperable state for several days due to technical failures. The State Tax Service (STS) announced the completion of system configuration following technical works. The department officially stated that taxpayers will not be penalised for failing to meet tax obligations if this was a result of the malfunction.

According to tax authority data, the service outage lasted from 00:00 on 24 October to 17:30 on 28 October. After the completion of repair works, the operation of the STS online services is expected to stabilise.

Official position on sanctions

The department confirmed that it will not apply sanctions to taxpayers who, due to technical problems, were unable to pay taxes and fees on time or fulfil other important fiscal obligations.

Legal grounds for exemption from liability

The State Tax Service will refer to paragraph 42-1.10 of Article 42-1 of the Tax Code of Ukraine. These provisions provide for the exemption of taxpayers from liability, including fines and penalties, if they were unable to fulfil their duties due to a technical or methodological error in the operation of the electronic cabinet. A mandatory condition is the official confirmation of such a malfunction by the technical administrator — the STS or the Ministry of Finance.

List of provided reliefs

In particular, the following reliefs are provided:

1. The tax authority will not apply fines for the late submission of reports if the delay arose due to the inoperability of the electronic cabinet.
2. Fines for the late registration of tax invoices and correction calculations will not be charged if the violation was caused by a system malfunction.
3. Financial penalties for payment delays or unfulfilled obligations arising from technical problems are to be cancelled.

Thus, the official recognition of the malfunction provides taxpayers with legal grounds for exemption from financial liability for violations caused by the inoperability of the electronic cabinet.