The necessity of submitting notification Form No. 20-OPP

The submission of notification Form 20-OPP is предусмотрено by paragraph 63.3 of Article 63 of the Tax Code of Ukraine, according to which a taxpayer is obliged to:

• register with the relevant controlling authorities at both the primary and non-primary place of registration;

• notify the controlling authorities at the primary place of registration about all taxable objects and objects related to taxation in accordance with the procedure for registering taxpayers.

Considering that “taxable objects and objects related to taxation include property and actions in connection with which a taxpayer incurs obligations to pay taxes and fees,” the absence of data in Form 20-OPP when determining whether an enterprise conducts real business activity serves as one of the significant risk factors. This, in turn, may lead to the blocking of tax invoices and the imposition of administrative liability in the form of fines.

According to the firm position of tax authorities, all business entities, regardless of their form of ownership, are required to submit Form 20-OPP.

The Main Department of the State Tax Service in Kyiv emphasizes the necessity of submitting Form 20-OPP because:

• submission ensures compliance with tax legislation;

• failure to submit or late submission may result in financial penalties;

• it helps both the taxpayer and the controlling authority maintain proper records of taxable objects, ensuring data accuracy and minimizing tax risks.

Failure or late submission of Form 20-OPP may result in a fine during a scheduled audit, as the controlling authority considers this a violation of the requirements for submitting the notification under paragraph 117.1 of the Tax Code of Ukraine (as stated in the consultation under category 116.12 of the tax knowledge base).

Judicial practice regarding penalties for failure to submit Form 20-OPP

As noted above, paragraph 63.3 of Article 63 of the Tax Code establishes the obligation to submit Form 20-OPP. A deadline is also set—within 10 working days from the date of creation, modification, or termination of a taxable object or an object related to taxation, for each object and each change.

Violations by a taxpayer may include:

• failure to submit the notification or failure to submit updated information within the установленого строку;

• failure to submit corrected information or amendments;

• submission with errors or incomplete information.

Tax authorities record such violations in audit reports.

Analysis of court practice available in the Unified State Register of Court Decisions shows that courts may rule either in favor of taxpayers or against them in disputes concerning tax penalty notices for failure to submit Form 20-OPP.

Since paragraph 63.3 establishes a clear obligation monitored by tax authorities, courts often confirm violations identified during audits (planned or unplanned), counting each unreported object as a separate violation when calculating penalties.

Court decisions against taxpayers

Courts have upheld tax authority decisions in cases such as:

1. Case No. 420/15830/23 (Fifth Administrative Court of Appeal, decision dated March 6, 2024), where the violation consisted of submitting Form 20-OPP only after the audit.

2. Case No. 620/1/25 (Sixth Administrative Court of Appeal, decision dated July 1, 2025), where the taxpayer failed to submit Form 20-OPP for leased vehicles used in business activities.

The court emphasized that taxpayers must report all taxable objects, including leased assets, within 10 working days of acquiring rights to them. Failure to do so constitutes a breach leading to fines (340 UAH for individuals, 1020 UAH for legal entities per violation).

Court decisions in favor of taxpayers

Courts have also ruled in favor of taxpayers where procedural violations by tax authorities were identified:

1. Case No. 420/13569/23 (decision dated April 10, 2024), where the tax authority failed to specify which objects were not reported, making it impossible to identify the violation.

2. Case No. 160/29127/24 (Third Administrative Court of Appeal, decision dated June 25, 2025), where the court established that the taxable object belonged to another business entity responsible for submitting the notification.

Conclusion

To avoid negative consequences in business activities, taxpayers must submit Form 20-OPP regarding taxable objects or objects related to taxation within the deadlines established by law.

Additionally, according to recommendations published by the State Tax Service of Ukraine on March 6, 2026, taxpayers should regularly update their registration data via the electronic cabinet or mobile application. Business entities are advised to review and update their registration and contact information and to timely submit Forms No. 5-DR and No. 20-OPP regarding taxable objects.