Compliance
How Ukraine’s New Tax Calculation Forms Change Reporting Timelines
Ukraine has introduced new tax calculation forms and reporting procedures affecting individuals, entrepreneurs and tax agents—read on to understand deadlines and how to comply.
By NomadicTax Research Team • 5-8 min read • August 23, 2026
## Overview of the Change
In mid-2026, Ukraine adopted **new forms for calculating the income earned, tax withheld, and single contribution** amounts, along with updated submission procedures. These were introduced by Ministry of Finance Orders **№ 243 (07.05.2026)** and **№ 284 (26.05.2026)**, coming into force on **17 July 2026**. ([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1030459.html?utm_source=openai))
From **1 August 2026**, these new forms must be used by:
- **Tax agents** (excluding individual entrepreneurs and persons performing independent professional activities) to report income for **July 2026**, and
- **Individual entrepreneurs** and those doing independent professional work, who must submit a **quarterly calculation** with monthly breakdowns. ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
Until the quarterly form becomes applicable, individual entrepreneurs may continue submitting reports using the existing **monthly form**, particularly for **April–June 2026**. ([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1030459.html?utm_source=openai))
## Key Requirements & Transitional Rules
- If you have already submitted monthly reports for *all* months in a quarter, you do **not** need to resubmit under the new quarterly format. ([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1030459.html?utm_source=openai))
- If monthly reports were submitted for **only some** months of that quarter, then the new **quarterly form** must be submitted—but **only** covering the months not yet reported. ([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1030459.html?utm_source=openai))
- Reporting deadlines remain—especially important is that by **10 August 2026**, taxpayers must submit the calculation for **2nd quarter 2026**. ([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1030459.html?utm_source=openai))
## Implications & Examples
**Scenario 1:** Anna, individual entrepreneur, submitted the monthly reports for April and May, but not for June. Under the new framework, she must file a **quarterly calculation form** covering only **June**. She need not resubmit for April–May.
**Scenario 2:** TechCorp, a corporation (tax agent), under old rules filed monthly agent reports for every month—including July 2026. Now, from 1 August, TechCorp should use the new forms when reporting monthly July data, and thereafter follow the agent-specific rules, not the quarterly method.
## Actionable Tips to Comply
- **Update payroll and accounting systems** now. Ensure tools used by tax agents and entrepreneurs can prepare and submit the new forms, especially the quarterly breakdown for monthly results.
- **Train staff** on identifying reporting periods, differentiating agent-type filings vs independent activity filings.
- **Plan submissions early**—missing 10 August deadline for 2nd quarter risks penalties.
- **Check form identifiers and electronic systems**—tax documents (monthly or quarterly) must adhere to updated standards in the State Tax Service’s electronic cabinet.
## Why This Matters
These changes mark a shift toward **streamlined reporting**, especially for individual entrepreneurs. The quarterly format helps reduce monthly administrative burden, though it also demands accurate record-keeping by month. For tax agents, the standard agent monthly reporting continues, but with updated forms. Establishing clear processes now will avoid misreporting, duplication, and penalties.