Sub-paragraph 170.1.6 Paragraph 170.1 Article 170 of the Tax Code of Ukraine (hereinafter - Code) stipulates that business entities that conduct intermediary activities related to the provision of real estate rental services (realtors) are obliged to send information about the civil law contracts (agreements) concluded through their mediation on lease of real estate to the controlling authority at its registration place. Information is submitted within the terms provided for submission of tax calculation, according to the form established by the central executive body, which ensures formation and implementation of the state financial policy.
Order of the Ministry of Finance of Ukraine No. 497 as of 13.05.2017 approved form for submission of information by business entities involved in intermediary activities related to the provision of real estate rental services (realtors) on the civil law contracts (agreements) concluded through their mediation (hereinafter - Information) to the controlling authorities at the registration place within the time limits provided for submitting tax calculation.
Tax calculation for the basic reporting (tax) period, equal to the calendar quarter, is submitted within 40 calendar days following the last calendar day of the reporting (tax) quarter (Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 of the Code).
For violation of procedure and/or terms of submission of the specified information, the realtor is responsible, provided for in Article 1191 of the Code.
Paragraph 1191.2 Article 1191 of the Code stipulates that violation of procedure and/or terms of submission of information about the civil law contracts (agreements) on real estate rental concluded through his mediation by the business entity that conducts intermediary activities related to the provision of real estate rental services (realtor) entails imposition of a fine in the amount of 680 UAH for each such violation.
Actions provided for in Paragraph 1191.2 Article 1191 of the Code, committed by the entity to which fine for such violation was applied during the year, entails imposition of a fine in the amount of 1 360 UAH for each such violation (Paragraph 1191.3 Article 1191 of the Code).
Taking into account the above specified, business entities that conduct intermediary activities related to the provision of real estate rental services (realtors) send Information at their registration place.