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Automatically translated version. May contain inaccuracies compared to the original.
Not all Ukrainian servicemen are exempt from submitting annual electronic declarations during martial law. For most, the law provides the possibility of an extension; however, certain categories of officials must report income and property even while in service.
Who among the military is required to submit a declaration
The obligation to declare annually remains in place for certain categories of servicemen and officials. In particular, electronic declarations must be submitted by:
military personnel of Territorial Centers for Recruitment and Social Support (TCKS and SP), with the exception of categories defined by law;
members of medical and flight medical commissions, including servicemen dispatched to their ranks;
military personnel of the Ministry of Defense of Ukraine who occupy corresponding positions;
persons involved in defense procurement or quality control of goods, works, and services of defense purpose;
ministers, their deputies, and other officials to whom the declaration requirement applies.
Thus, the mere fact of military service does not exempt a person from declaring. The decisive factors are the position, the status of the serviceman, and the norms of the law applicable to the individual.
Who is allowed to delay submission of the declaration
For most servicemen, the law provides for a delay in declaring for the period of the circumstances specified. This concerns, in particular, certain categories of mobilized personnel, reservists, conscripted officers, as well as military officials serving under contract in positions of rank-and-file, sergeant, and junior officer personnel.
At the same time, such a deferral is not a general exemption from declaring for all service members. If a person holds a position for which the law imposes the duty of declaration, it is necessary to take into account specific legal exemptions and their official status.
When a deferred declaration must be submitted
In cases provided by law, the declaration must be submitted within 90 calendar days after the circumstances that granted the deferral cease. For certain categories, special rules for calculating this period may apply.
Therefore, after circumstances change or service ends, servicemen should clarify whether they are under an obligation to submit declarations for previous reporting periods and which deadlines apply to them.
For which period to report in 2026 year
The annual declaration campaign, which ran from 1 January to 31 March 2026 of the year, concerned income and property for 2025 year.
Declarations for 2026 year will be submitted in 2027 year by persons who are subject to the obligation and who do not have the right to defer. For servicemen who are allowed to postpone submission, the deadlines are determined taking into account the grounds for such deferral.
How to check if you need to declare
To avoid violations of the law, servicemen are advised to contact the designated anti-corruption officer at their military unit or establishment.
It is also worth checking the latest clarifications from the National Agency on Corruption Prevention (NACP), as the rules depend on the declarant category, their position, and the specific circumstances of service.
Special attention to their declaration obligations should be paid by personnel of TCKC and SP, members of the VLK, and those involved in defense procurement. For them it is important to clarify in advance whether the obligation of annual declaration applies to them and whether the law provides for deferral.
Previously StopKor reported that our editors analyzed the declarations of six public figures — Vitaliy Danilov, Hryhoriy Surkis, Serhiy Martynyak, Yuriy Furtatov, Oksana Marchenko, and Viktor Medvedchuk — and found 101 a declarative position with watches. The collections feature Patek Philippe, Rolex, Richard Mille, and other luxury brands, and the value of certain models on the current secondary market can far exceed the amounts listed in the declarations. At the same time, such a comparison is not always accurate, as the declarative value reflects the price at the date of ownership or the last monetary assessment.
Document: PDF proof of the original version of the news item "Декларації військових у 2026 році: хто зобов’язаний звітувати про доходи, а хто може відтермінувати подання". It records the publication content at the moment of the first scan, the preservation date and the source: NARDEP 24.
