The Ukrainian Chamber of Commerce and Industry (hereinafter - CCI of Ukraine) on the basis of Art. 14, 14’ of the Law of Ukraine "On Chambers of Commerce and Industry of Ukraine" of 02.12.1997 № 671/97-VR, the Statute of the CCI of Ukraine, evidenced force majeure circumstances (force majeure) : military aggression of the Russian Federation against Ukraine, which led to the imposition of martial law from 05:30 on February 24, 2022 for 30 days, according to the Decree of the President of Ukraine of February 24, 2022 № 64/2022 "On the imposition of martial law in Ukraine".
Considering the above-mentioned, the CCI of Ukraine confirms that these circumstances from February 24, 2022 until their official ending, are extraordinary, unavoidable and objective circumstances for business entities and / or individuals under the contract, separate tax and / or other obligations the fulfillment of which occurred in accordance with the terms of the contract, agreement, legislative or other regulations and the fulfillment of which became impossible in the set deadline due to the occurrence of such force majeure circumstances (force majeure).
Force majeure circumstances refer to extraordinary, unforeseen and unavoidable circumstances under the given conditions that are beyond the reasonable control of the parties.
Exceptional weather conditions and natural disasters:epidemic, cyclone, tornado, violent storm, hurricane, flood, snow accumulation, ice, earthquake, drought, fire, subsidence and soil displacement.
Unforeseen situations caused by actions of a third party:military actions or their threat, civil unrest, revolution, strikes, piracy, sabotage, explosions, accidents, fires, etc.
Decisions of state authorities:prohibition (restriction) of exports/imports, sanctions, embargo, etc.
The term «force majeure» is translated from French as «insuperable force», however, in the theory of the national law, there is an opinion that these terms should not be treated as identical. The concept of «insuperable force» should be understood as spontaneous natural phenomena, while «force majeure» is a broader category that, in addition to natural phenomena, may also include socio-political, social and other phenomena that the parties themselves define in the agreement as grounds for non-performance of obligations for the period of their validity.
According to Part 2 of Art. 14-1 of Law of Ukraine «On Chambers of Commerce and Industry in Ukraine», force majeure circumstances (circumstance of insuperable force) are extraordinary and inevitable circumstances that make it objectively impossible to fulfill the obligations envisaged by terms of the agreement (contract, etc.), obligations envisaged by legislative and other normative acts, namely: the threat of war, armed conflict or serious threat of such conflict, including but not limited to enemy attacks, military embargo, actions of a foreign enemy, general military mobilization, declared and undeclared war, actions of a public enemy, disorders, acts of terrorism, sabotage, piracy, riots, invasions, blockade, revolution, conspiration, uprisings, riots, curfews, expropriation, forced seizure, seizure of enterprises, requisition, public demonstration, blockade, strike, accident, illegal actions of third parties, fire, explosion, quarantine established by the Cabinet of Ministers of Ukraine, long breaks in the operation of transport regulated by the terms of relevant decisions and acts of state authorities, closure of sea straits, embargo, prohibition (restriction) of export/import, etc., as well as those caused by extreme weather conditions and natural disasters, namely: epidemic, severe storm, cyclone, hurricane, tornado, flood, snow accumulation, ice, hail, frost, freezing of the sea, straits, ports, passes, earthquake, lightning, fire, drought, subsidence and displacement of soil, other natural disasters, etc.
In accordance with Part 1 of Art. 14-1 of Law of Ukraine «On Chambers of Commerce and Industry in Ukraine», the Ukrainian Chamber of Commerce and Industry and its authorized regional chambers of commerce and industry certify force majeure circumstances and issue the corresponding certificate. The procedure for certifying force majeure circumstances is defined in the Regulations.
Proforma application for confirmation of force majeure for contractual obligations (Form 1)
Proforma application for confirmation of force majeure for tax obligations (Form 2):
Proforma application for confirmation of force majeure circumstances for writing off a bad tax debt.
Proforma application for confirmation of force majeure circumstances that made it impossible to fulfill obligations for business entities/individuals in accordance with the legislative and other normative acts of Ukraine.