Ukrainians are required to declare funds from the "National Cashback": who needs to do it and how to proceed.

By March 31, Ukrainian public officials are required to declare the funds received in 2024 under the "National Cashback" program, which provides a 10% refund on expenses for goods and services produced in Ukraine. This information is reported on the government services portal "Diia".

Although these payments are not subject to taxation and do not affect the application for subsidies or benefits, it is mandatory for officials to declare all income through the Declaration Registry on the website of the NACP.

Who must declare the "National Cashback" funds:

• public officials;
• local government officials;
• deputies of all levels;
• judges, prosecutors, police officers, and military personnel;
• heads of state enterprises, institutions, and organizations.

Other citizens of Ukraine who received payments from government social programs do not need to submit a declaration.

How to declare the "National Cashback" funds

1. In the banking institution's app, you need to generate a statement of the funds credited to the special account.

2. In section 11 "Income, including gifts," indicate the type of income as "other";

• specifically: "National Cashback";
• source of income: "other individual or legal entity";
• type of entity: "legal entity registered in Ukraine";
• EGR code: 37508596;
• name of the legal entity: "Ministry of Economy of Ukraine".

3. In section 12.1 "Bank Accounts," you should specify the financial institution where the account for receiving cashback was opened.

Funds received under the “Winter eSupport” program are declared in a similar manner.

We remind you that the state program "National Cashback" allows donations for the needs of the Armed Forces of Ukraine.