On August 24, the Ministry of Finance sent to the government measures to support businesses affected by strikes on warehouse and logistics facilities.
The basis of the package is the postponement of tax deadlines. The deadlines for paying VAT, income tax, tax on the use of simplified and automated simplified systems, as well as insurance premiums, which fall between August 2026 and July 2027, are extended by 12 months. The same rule applies to advance payments on these taxes. After the end of the deferral, a one-year installment plan is provided: the amounts are transferred in equal installments, starting from the next month after the due date.
The entry condition is formulated in terms of the size of the losses. Legal entities and individual entrepreneurs whose damage has exceeded 5% of annual income receive support.
The second block concerns control. By the end of the year, it is proposed to suspend tax audits and insurance premium audits, and with them, the related procedural deadlines. The deadlines for submitting claims for debt payment and making decisions on recovery are extended by six months.
The exclusion from the list deserves special attention. VAT on the import of goods is not deferred. For the importer, this means that customs payments will have to be made in the usual manner and on time, even if the shipment that was supposed to pay off these costs burned down in the warehouse. The gap between incoming cash flow and obligations to customs remains.
What should companies in this situation do? The first is to document the damage: inventory reports, certificates, site certificates on the status of goods in the warehouse, insurance documents. The second is to calculate the ratio of damage to annual income: the 5% threshold will become the formal selection criterion, and it will have to be justified with figures from the reports. The third thing is not to delay: the mechanism is still in the status of a proposal, the final conditions will appear in the act of the government, but it is necessary to collect the evidence base now, while the documents are fresh and access to the facilities is not closed.
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