Main points
- “Natchekashbek” and “Zelensky's thousand” must be declared as income in accordance with the general rules, indicating the source as the Ministry of Economy of Ukraine.
- The “eSupport” program requires declaration from March 2022, indicating the source as the Cabinet of Ministers of Ukraine, and there are special rules for the “Baby Package”.
How to declare “Zelensky's thousand” and “Nackeshbek” / Collage of Channel 24, photo Depositphotos
In recent years, Ukrainians have been able to receive various types of payments – “Nackashback” for the purchase of goods, “e-Support” for business, “Zelensky's Thousand” and “Baby Package”. All these funds must be declared to avoid problems with the law.
How to declare “National Cashback”?
The National Cashback Program “Made in Ukraine” is a state cash assistance for buyers of Ukrainian-made goods and services, the NACP reports.
“National cashback” is considered income and therefore must be declared in accordance with the general rules. When entering information in section 11 “Income, including gifts” of the declaration, it is recommended:
- in the “Income type” field, select “Other”;
- in the “Specify which one” field, specify “National cashback”;
- in the “Source(s) of income” field, select “Other individual or legal entity”;
- in the “Type of entity” field, select “Legal entity registered in Ukraine”;
- in the field “Code in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations” enter “37508596”;
- in the “Name of legal entity” field, select “Ministry of Economy of Ukraine”.
How to declare “Zelensky's thousand”?
The amount of the one-time state cash assistance “Winter Support” is 1,000 hryvnias. Since “Winter Support” is income, it must be declared according to general rules. When entering information in section 11 “Income, including gifts” of the declaration, it is recommended:
- in the “Income type” field, select “Other”;
- in the field “Specify which one” indicate “Cash assistance “Winter support””;
- in the “Source(s) of income” field, select “Other individual or legal entity”;
- in the “Type of entity” field, select “Legal entity registered in Ukraine”;
- in the field “Code in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations” enter “37508596”;
- in the “Name of legal entity” field, select “Ministry of Economy of Ukraine”.
How to declare “eSupport”?
The state program “e-Support” was launched in late 2021 to support Ukrainian businesses affected by the COVID-19 pandemic. These funds could only be spent on certain goods and services, supporting Ukrainian manufacturers, and did not require declaration.
However, since March 2022, the program has been reoriented to help people who have lost their jobs due to the full-scale war. It provides for certain categories of people to receive 6.5 thousand hryvnias, so this money is income and needs to be reflected in the declaration.
When entering information about such assistance in section 11 “Income, including gifts” of a declaration whose reporting period falls in whole or in part during the period of martial law, it is recommended:
- in the “Income type” field, select “Other”;
- in the “Specify which one” field, specify “Help isSupport”;
- in the “Source(s) of income” field, select “Other individual or legal entity”;
- in the “Type of entity” field, select “Legal entity registered in Ukraine”;
- in the field “Code in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations” select the checkbox “Not known”;
- in the “Name of legal entity” field, select “Cabinet of Ministers of Ukraine”.
How to declare a “Baby Package”?
“Baby Package” is assistance for families in which a child is born. Assistance can be provided both in the form of a package of goods and in the form of monetary compensation.
If it is paid in cash, it is considered income and must be reported in the declaration as social assistance.
In the “Income Type” field in section 11 “Income, including gifts”, you must select “Other” and indicate “social assistance”.