Seeking Refunds for Overpaid Taxes
April 6, 2026 at 11:02
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✦ AI Summary
- Taxpayers can reclaim overpayments under specific conditions
- Claims must be submitted by the taxpayer, as refunds are not automatic
- Refund requests have a three-year limit from payment date
Making mistakes when paying taxes can lead to overpayments, but taxpayers have the option to reclaim those funds under certain conditions. According to guidance from buh.ua, taxpayers can submit a refund request, as the tax authorities do not automatically process refunds, except for excess personal income tax payments according to annual declarations.
Who is Eligible for Tax Refunds?
All taxpayers can request refunds, but they must meet certain criteria:
- Refund claims must be initiated by the taxpayer, as the tax authority rarely initiates them.
- A maximum period of 1,095 days applies: claims must be made within three years of the erroneous payment.
- Taxpayers must not have any outstanding tax debts, which need to be cleared first.
- No penalties should be levied against the taxpayer.
Note that these refund procedures do not apply to contributions to social insurance (ЄСВ), customs duties, or VAT refunds.
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