Fines & penalties

underpayment fine, late-payment penalty (120% of NBU rate), declaration fine

Parameters

Violation type

Underpayment, UAH

Days overdue

NBU discount rate, %

Declaration filed late

Result

Total extra charges

1 612,00 UAH

Fine 5% of underpayment1 000,00 UAH

Penalty for 60 days612,00 UAH

Penalty formula: debt × days × 1.2 × 15.5% / 365.

Penalty accrues from the first working day after the payment deadline (art. 129 TCU). Late declaration fine: UAH 340, repeat within a year — 1,020. Self-correction before an audit is the cheapest path: only 5% + penalty.

About Fines & penalties for FOP

Fines & penalties for FOP — underpayment fine, late-payment penalty (120% of NBU rate), declaration fine. fop: . Use our tools without registration or installing software. All calculations happen in your browser — your data is never sent to a server.