Tax on the purchase of housing

No need.

In accordance with the provisions of Clause 9 of Art. 1 of the Law of Ukraine "On Mandatory State Pension Insurance Levy", the payers of the mandatory state pension insurance levy are, in particular, natural persons who purchase real estate, with the exception of citizens who purchase housing and are in the waiting list for housing or purchase housing for the first time.

However, when drawing up a purchase and sale agreement, you will still have to pay 1% of the cost of the apartment and only later, through the court, you can return these funds.

If everything is done correctly, you can win this case in court with 100% chance. If you need advice on this issue, please contact me, I will be happy to help.