Mandatory inspection with the tax office: 4 cases when it is inevitable
Errors in real estate tax reports became a common problem last year, in particular due to the updating of registers and the introduction of new information systems.
Owners of real estate can check the correctness of calculations through an official procedure in the tax service, as reported by the specialists of the YANKIV legal company.
This makes it possible to correct any errors in calculations and avoid unnecessary costs. Every owner of residential or non-residential real estate has the right to use this opportunity.
Who can initiate a real estate tax adjustment?
The owner of the property has the right to submit an application to the tax authority at the place of registration to check the correctness of the calculations. During the reconciliation, the following data are checked: lists of property objects, their area, tax rate, availability of benefits and accuracy of calculations. Tax authorities cannot refuse to carry out reconciliation, as this is stipulated in the Tax Code of Ukraine.
There are several typical situations where reconciliation is necessary:
incorrectly specified area or building type;
unaccounted benefits;
the tax is charged for real estate that has already been sold;
the new object is not displayed in the database of the State Tax Service.
Experts advise not to delay submitting documents for reconciliation before the tax payment deadline.
What documents are required for reconciliation?
To confirm your requirements, you must provide originals or copies of documents certifying ownership of real estate. These can be sales contracts, inheritance certificates or extracts from the State Register of Real Estate Rights.
Tax authorities also check the compliance of the information in the technical documents with the current Classifier of buildings and structures. Therefore, it is important to have a valid technical passport or documents that clearly define the category of the object. If the error is confirmed, the old receipt will be canceled and a new one will be sent with the correct information.
Information about real estate owners is automatically transmitted to tax authorities from authorized registrars within 15 days after the end of each quarter. Since 2026, notaries who send data on real estate transactions have also joined this process.
It was previously reported that there is a risk of property loss due to certain errors. It was also discussed how mobilization will change – pensioners can replace young people. Ukrainians may not be released from Europe, which will be a serious challenge.
