IDPs are entitled to a tax rebate on the amount paid by this person during the reporting year in the form of rent in accordance with the rental agreement for housing (apartments, houses). It is reported by the Borispol State Tax Inspectorate of the Main Directorate of the State Tax Service in the Kyiv region.

To do this, you must submit to the tax authorities:.

declaration of property and income;

a copy of the certificate of registration of an internally displaced person;

a copy of the rental agreement;

payment and settlement documents confirming the fact of payment;

a statement containing information about the absence of conditions that do not give the right to receive a tax rebate in accordance with the law.

In this case, copies of these documents are submitted along with the tax declaration.. This rule also applies when submitting a declaration by means of electronic communication in electronic form.. In this case, the original documents are not sent to the regulatory authority, but must be kept by the taxpayer.

Conditions for obtaining a tax credit:.

IDPs do not own habitable residential property located outside the temporarily occupied territory of Ukraine;

do not receive budgetary payments provided for by the legislation of Ukraine to cover living expenses.

The amount of such a discount cannot exceed, per calendar year, 30 times the minimum wage established as of January 1 of the reporting (tax) year - UAH 180,000.

[see_also ids\u003d"

It was reported that already in October, compensation for utilities to citizens who host internally displaced persons (IDPs) will double to about UAH 900 per month for each IDP.