Payers of land fees (except natural persons) independently calculate the amount of land fees every year as of January 1 and no later than February 20 of the current year, submit a tax declaration for the current year to the relevant controlling authority for the location of the land plot in the form established in accordance with the procedure provided for in Art. 46 of the Tax Code of Ukraine (PKU), with a breakdown of the annual amount into equal parts by month. Submission of such a declaration exempts from the obligation to submit monthly declarations. 

When submitting the first declaration (the actual start of activity as a land fee payer), an extract from the technical documentation on the normative monetary valuation of the land plot is submitted together with it, and in the future such an extract is submitted in the event of approval of a new normative monetary valuation of the land (clause 286.2 of the Code of Civil Procedure).

The payer of the land fee has the right to submit a monthly tax declaration, which exempts him from the obligation to submit a tax declaration no later than February 20 of the current year, within 20 calendar days of the month following the reporting month (clause 286.3 of the Code of Civil Procedure).

In case of transfer of ownership of a plot of land from one owner – a legal entity or an individual to another within a calendar year, the tax is paid by the previous owner for the period from January 1 of this year to the beginning of the month in which his ownership of the said plot of land ceased, and by the new owner – starting from the month in which he acquired the ownership (paragraph 2, clause 286.5 of the Code of Civil Procedure).

Amendments introduced by the Law of Ukraine dated January 16, 2020 No. 466-IX “On Amendments to the Tax Code of Ukraine on Improving Tax Administration, Eliminating Technical and Logical Inconsistencies in Tax Legislation” establish the possibility of determining tax liabilities from land fees on the basis of title documents for land plots not entered in the state registers and clarifying the procedure charging and sending by the controlling body to natural persons the sums of payment for the land.