Shakhtar Donetsk has filed a complaint before the European Union Commission against FIFA, saying they lost around 40 million euros ($43.63 million) in revenue due to the governing body's emergency transfer rules during Russia's invasion of Ukraine.

In June last year, FIFA moved to help protect foreign players affected by the conflict in Ukraine by amending its Regulations on the Status and Transfer of Players (RSTP) and allowing them to suspend their contracts until June 2023.

Shakhtar said FIFA's move led to losses of player transfer income and a depletion of club revenues amounting to approximately 40 million euros after "many international players" left the club on free transfers.

"FC Shakhtar has filed a complaint ... before the European Union Commission against FIFA regarding the ongoing suspension of employment contracts by international players and coaches," Shakhtar CEO Sergei Palkin said in a statement on Thursday.

"This complaint follows the club's intention to appeal against the decision of the FIFA Council to extend the temporary amendments to the FIFA RSTP.

"Action has been taken to file this complaint to the European Commission given the importance and reliance of Shakhtar to undertake transfer market trading with players within the European Union – and the obvious impact FIFA’s decision has had on the club's EU market activities."

FIFA declined to comment.

Shakhtar previously filed an appeal against FIFA's emergency transfer rules to the Court of Arbitration for Sport (CAS), which was dismissed by sport's highest court in a case heard in December.

Palkin said all parties were "still waiting for the grounds" of the CAS decision.

"We expect the European Commission to understand and appreciate the extreme financial pressures being placed on our club due to FIFA's actions – at a time when our nation is being ravaged by an illegal war," he added.

"Even in these most tragic and desperate times, football offers relief, and we hope as a Ukrainian club we can be allowed to function properly to bring some joy to our supporters, players and our families."

Shakhtar lead the Ukrainian Premier League with 42 points from 17 games. They were knocked out of the Europa League in the round of 16 by Feyenoord earlier this month, Reuters reports.