Starting July 1, 2025, new regulations regarding the issuance of certificates for internally displaced persons (IDPs) in Ukraine will take effect, according to a report by Наше місто referencing Восточный Вариант. These changes stem from amendments made in early April to Cabinet of Ministers Resolution No. 376, which outlines the process for registering and issuing IDP certificates.
One of the most significant changes includes a shift in terminology: the phrase "annulment of the certificate" will now be replaced with "revocation or recognition of the certificate of registration of an internally displaced person as invalid." This adjustment, while seemingly minor, reflects a broader update in the procedures surrounding IDP registration and re-registration.
Under the new rules, IDPs who reside, are located, or receive treatment in another settlement for more than 15 days will be entitled to obtain a certificate that includes the address of the respective institution. However, they must register their new address within 60 days after completing their treatment; failure to do so may result in the loss of the provided certificate's validity.
Additionally, the grounds for canceling an IDP certificate have expanded. New reasons include the use of a fictitious address or being absent from the country for more than 90 days without a valid reason. Valid reasons for absence can include official trips, children's health care, training, rehabilitation, or participation in legal processes, all of which must be documented.
Legal expert Mikhail Fomenko explained that the basis for canceling the certificate is outlined in the law "On Ensuring the Rights and Freedoms of Internally Displaced Persons" and pertains to those who leave the country for permanent residence. Previously, IDP certificates remained valid even if the individual was outside of Ukraine, but this perspective has now shifted, potentially leading to legal disputes due to discrepancies between the law and the new regulations.
Fomenko noted that many IDPs currently leaving the country are primarily seeking temporary protection or refugee status. The new regulations may create complexity for those who have been abroad for more than 90 days and subsequently lose their IDP certificate, as they may challenge this decision in court based on the lack of a corresponding provision in the legislation.
Moreover, the updated rules clarify the issuance of certificates for military personnel. Those registered or residing in conflict-affected areas or territories temporarily occupied by Russia, as well as those who have lost housing due to the war, will now be able to obtain these certificates.
In a digital shift, the application "Дія" has introduced new features for IDPs, allowing them to refuse the certificate, report a change of residence, document permanent relocation abroad, confirm their return to Ukraine, and update personal information.
The IDP certificate is crucial as it grants access to various social services. Until 2024, most IDPs received financial assistance of 2,000 UAH for adults and 3,000 UAH for children or individuals with disabilities. Currently, such payments are limited to vulnerable categories. The certificate also facilitates access to other government services, including temporary housing, preferential mortgages, subsidies, humanitarian aid, and accommodation for defenders of Ukraine. Without the certificate, IDPs cannot claim these services.
Despite these changes, Fomenko believes that the new rules will not significantly negatively impact most IDPs. "Those who remain in Ukraine will continue to have access to all state services as before," he stated. He emphasized the importance of promptly registering a new address in the event of a relocation.
If an IDP has been outside the country for over 90 days without a valid reason but returns to Ukraine, they will need to reapply for the IDP certificate to regain access to services. Fomenko concluded, "Overall, the situation is not as critical as it may seem. The state will be able to identify more individuals who are genuinely displaced. We will see how this operates in practice."
In related news, payments from international organizations for IDPs have been extended until the end of May. Meanwhile, in Dnipro and surrounding areas, parents of IDPs can now receive free training at driving schools.
In another significant development, the Federal Tax Service (FTS) of Russia has introduced a new application form for requesting a balance certificate on the Unified Tax Account (UTA), effective May 8, 2025. This form is necessary for obtaining a certificate from the tax inspectorate regarding the status of accounts for the UTA.
The UTA balance certificate is essential for various reasons, including tax refunds, reconciling accounts with tax authorities, responding to management or counterparty requests, or participating in tenders or audits. The new form was approved by Order of the FTS dated January 30, 2025, and from May 8, only requests submitted using this new form will be accepted.
This new application form features a more structured format, organized into sections, each with a clear purpose. Key changes include the consolidation of identification data into one block (TIN, KPP, name, tax authority code) and the introduction of a section specifying the method of obtaining the certificate, whether in paper or electronic form. It is now mandatory to indicate the basis for the request, such as refund or verification.
Importantly, users must fill out the form manually or digitally, as automatic generation of the UTA application in personal accounts is not yet available. The completed form can be submitted through various channels, including the taxpayer's personal account, electronic document management operators, the "Contact the FTS" service on the FTS website, in person at the tax inspectorate, or by mail.
Each submission method has its nuances, and users are encouraged to follow the outlined procedures carefully to avoid rejections. For those submitting applications electronically, the process involves logging into the personal account, filling out the form, attaching the application file, and signing it with an enhanced qualified electronic signature.
For individuals without access to the internet or electronic signatures, personal submission at the tax office remains an option. It's crucial to prepare the application correctly to prevent delays or rejections.
