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Automatically translated version. May contain inaccuracies compared to the original.
Declaration requirements depend not only on the fact of military service but also on the position and legal status.
Not all Ukrainian servicemembers are exempt from filing annual electronic declarations during martial law. For most, the law provides the option to defer, but certain categories of officials must report income and assets even while in service.
Who among the military is required to file a declaration
The obligation to declare annually remains for certain categories of servicemembers and officials. In particular, the following must file electronic declarations:
servicemembers of territorial centers for recruitment and social support (TCuRS), except for categories specified by law;
members of military medical and flight medical commissions, including servicemembers seconded to their composition;
servicemembers of the apparatus of the Ministry of Defense of Ukraine who hold the relevant positions;
persons involved in defense procurement or in quality control of goods, works, and services for defense purposes;
ministers, their deputies, and other officials to whom the declaration requirement applies.
Thus, the mere fact of serving in the military does not exempt a person from declaring. Decisive factors are the position, the servicemember’s status, and the provisions of the law that apply to the individual.
Who is allowed to defer filing a declaration
For most servicemembers, the law provides the possibility to defer declaring for the period during which specified circumstances apply. This concerns, in particular, certain categories of mobilized servicemembers, reservists, called-up officers, as well as military officials serving under contract in ranks of enlisted, NCOs, and junior officer staff.
At the same time, such deferral is not a general exemption from filing for all military personnel. If a person holds a position for which the law establishes a declaration obligation, it is necessary to take into account specific legislative exceptions and their service status.
When a deferred declaration must be filed
In cases provided by law, the declaration must be filed within 90 calendar days after the cessation of the circumstances that allowed the deferral. Special rules for calculating this term may apply to certain categories.
Therefore, after a change in circumstances or completion of service, servicemembers should determine whether they have an obligation to file declarations for prior 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, concerned income and assets for 2025 year.
Declarations for 2026 year will be filed in 2027 year by persons to whom the obligation applies and who do not have the right to defer. For servicemembers whom the law allows to postpone filing, deadlines are determined taking into account the grounds for such deferral.
How to check if you need to file a declaration
To avoid violating legal requirements, servicemembers are advised to contact the authorized person for preventing and detecting corruption in their military unit or institution.
It is also worth checking the current clarifications of the National Agency on Corruption Prevention (NACP), since the rules depend on the category of declarant, their position, and the specific circumstances of service.
Servicemembers of TCuRS, members of MMC, and those participating in defense procurement should pay special attention to their declaration obligations. It is important for them to clarify in advance whether the annual declaration obligation applies to them and whether the law provides for deferral.
Previously StopCor wrote that our editorial office analyzed the declarations of six public figures — Vitaliy Danilov, Hryhoriy Surkis, Serhiy Martyniak, Yuriy Furtatov, Oksana Marchenko, and Viktor Medvedchuk — and found a 101 declaration entry for watches. The collections include Patek Philippe, Rolex, Richard Mille, and other luxury brands, and the value of some models on the current secondary market can be several times higher than the amounts listed in the declarations. At the same time, such a comparison is not always precise, since the declared value reflects the price at the date of acquisition of ownership or the most recent monetary valuation.
Document: PDF proof of the original version of the news item "Не всі військові звільнені від декларацій: кому потрібно звітувати про доходи у 2026 році". It records the publication content at the moment of the first scan, the preservation date and the source: СтопКор.
