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)
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)
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)
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)
- 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)
- Reporting deadlines remain—especially important is that by 10 August 2026, taxpayers must submit the calculation for 2nd quarter 2026. (tax.gov.ua)
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.