Paid for training – get compensation from the state: tax instructions

Photo Tax Compensation: State Tax Service

Persons who have carried out the cost of education in Ukrainian educational institutions have the right to compensate for a share paid by tax benefits. Compulsory conditions are the availability of official income from which the income tax was withdrawn and the filing of the declaration of property and income until December 31 of the following year. The information was published by the tax service on August 21.

The list of expenses taken into account for benefits includes payment for training in domestic pre -school, general secondary, professional (technical) and higher education. This applies to both the taxpayer’s personal expenses and funds aimed at the education of his children, close relatives or wards.

Conditions of registration To receive compensation, you must file an annual tax return by the end of December next year. For example, for 2024 the document must be submitted by December 31, 2025.

List of applications required:

• copies of the pages of the passport (with personal data and registration – for the student/student and the taxpayer);
• a copy of the agreement with the educational institution;
• confirmation of payment of study for the respective year;
• Documents confirming family relationships: birth certificate or marriage (if payment is made for wife/husband);
• copies of student identification codes and taxpayer;
• certificate from the place of work indicating the accrued salary, withheld income tax and social benefits (if any);
• Bank details for compensation transfer (account number, name and MFI Bank).

Electronic payment documents are made to the declaration only with the relevant details. The originals of the papers remain in storage with the payer within the deadline set by law. The tax service does not require submission of documents that are already available in the state registers.

Ways to submit a declaration

• personal submission by a payer or authorized person to the DPS department;
• sending by mail with an attachment description and delivery notification;
• online passage through an e-office.

The contact center of the State Tax Service of Ukraine offers consulting services on taxation:

• Free hotline: 0 800 501 007.
• E-post: [emailprotected].
• Electronic cabinet: through a payer’s personal account.
• Work schedule: Monday to Friday, 08: 00–18: 00.

As it was reported earlier, persons with official income (subject to the maintenance of PIT from salary and not in case of profit as a FOP) are granted the right to tax compensation. The details of the procedure were explained by the lawyer Nazar Yaskov.

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