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 Officially, quarantine continues in Ukraine, but there are some concessions. This is very good news for business entities that have temporarily stopped their work for more than two months. That is, they are able to gradually return to the usual rhythm of life.

 But now, questions have become urgent: “How to restore your activity and quarantine?” Business leaders are interested in the questions: “How to end a downtime if it has been issued or how to transfer workers from remote work to regular?”

 So, we’ll tell you more about all this

 Returning employees to normal work schedules

 First, in order for workers to be able to return from remote work to regular work, it is necessary to analyze the order to transfer them to remote work. That is, you need to understand on what basis the workers were at home. This may be their personal statement on the provision of leave at their own expense, an order for the company on downtime or an order to transfer employees to remote work. It is important to indicate for which period such an order was issued. If, for example, the order was noted before the end of the quarantine or before the quarantine was lifted, but it was not indicated which specific number, then the head of the enterprise should issue a new order. In which indicate that in connection with the weakening of quarantine measures, the work of the enterprise resumes. But if the order already indicated the date, for example, that the employees of the enterprise do not work until May 25, 2020, then in this case an order to complete the remote work is not necessary.

 So that an employee who is at home can familiarize himself with the order, you can send him a scan of a copy of such an order by any means of electronic communication (email, vibe or other social network). After familiarization, the employee in the same way should send a letter to familiarize themselves with the order. After going to work, at the end of quarantine, the employee can personally sign this familiarization order.

Remote employees

 If from the beginning of quarantine the employees of the enterprise were transferred by an order to switch to remote work, then in this case an order is issued to complete the remote work of employees.

Simple enterprise

 In the event of an enterprise downtime during quarantine, an order is issued to end the downtime and workers go to work.

Vacation at your own expense for the quarantine period

 If there are employees who wrote vacation applications at their own expense before the end of quarantine, then in this case there should be a statement by the employee to interrupt the vacation from a certain date. On the basis of this application, an order should be issued to interrupt the vacation at their own expense.

 On the resumption of the enterprise, no messages to the regulatory authorities are needed. This is not discussed in the legislation and this is not provided for by any regulatory legal acts. That is, there are no specifics for restoring the enterprise after quarantine.


 If the business entity closed its outlet at the time of quarantine, then accordingly he did not conduct settlement operations. It was not necessary to inform the tax authorities about the suspension of the PPO. But the tax authorities recommend that this fact should be confirmed by an order to suspend the PPO.

 So, to inform them of the resumption of activity is also not required. Do not worry that the PPO will be blocked in case of information transfer to the GNSS server. The lock will be released immediately after the PPO connection with the server is restored.

The procedure for submitting form № 20-OPP

 If a business entity submitted information to the tax authorities on the decommissioning of certain taxable objects due to quarantine, then in the case of the resumption of operation of these objects, it is necessary to submit form № 20-OPP.

 Column 9 must indicate the state of the object of taxation “2” – to be exploited.


 The legislation does not provide grounds for suspending the depreciation of depreciation funds for a period of temporary downtime. Therefore, depreciation for such objects will still have to do. But the costs that were on depreciation, it may be possible to contribute to other operating expenses.

 After the resumption of operation of the facilities, the costs should be reflected in the usual manner.

 The tax authorities consider that for the period in which production fixed assets were not used and there was no operation, tax depreciation for such fixed assets is not charged.

 If the business entity has chosen this approach, tax depreciation will be charged from the next month after the resumption of operation.

Author: Kristina Vorozhbitova

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