In June 2022, football's governing body said foreign players or coaches in Ukraine would be able to end their contract with a club in the country due to Russia's invasion earlier this year.
The likes of Brazilian winger Tete and compatriot Dentinho have departed the 13-time Ukrainian champions since the incursion in February.
"Numerous international players have left the club in transfers with a cost of zero," the club's general director Sergei Palkin told the press.
"The club is looking to retrieve the lost €40 million and FIFA should reimburse the damages for which it is responsible," he added.
In a July 2022 letter, FIFA recognised that Ukrainian sides would have to deal with numerous departures and promised that their interests would be protected.
Shakhtar were knocked out of this year's Champions League group stage and played their fixtures in Poland's capital Warsaw due to the invasion.
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