Compliance
How Ukraine’s New Tax Calculation Forms Simplify Reporting for Employers and Freelancers
Ukraine has introduced updated tax calculation forms that take effect in mid-2026, changing who must use them and how often. This article breaks down the requirements, how to comply, and what it means practically for agents and individual entrepreneurs.
By NomadicTax Research Team • 5-8 min read • August 13, 2026
## What’s New in the Forms
On **17 July 2026**, Ukraine’s Ministry of Finance approved updated forms for reporting income accrued or paid to individuals, withheld taxes, and single contribution liabilities. These new forms enter into force July 17 and apply from **1 August 2026** for some taxpayers. ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
Key features:
- Tax agents (companies that withhold tax, except individual entrepreneurs and freelancers) will use the new forms monthly from August 2026. ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
- Individual entrepreneurs and those doing professional independent activity will switch to quarterly forms with monthly breakdowns—but only when required. ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
- There’s **no need to duplicate** filings: if you've already submitted all monthly reports for a quarter, you don’t need to resubmit with the quarterly form. ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
## Who Must Use Which Form — and When
| Taxpayer Type | Periodicity | Starting When |
|---------------|-------------------------|------------------------------|
| Tax Agents (non-entrepreneur, non-freelancer) | Monthly | From **August 2026**, for July reports onward ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))|
| Individual Entrepreneurs / Freelancers | Quarterly with monthly breakdown | Q3 2026, though until then monthly reporting still accepted for Q2 (April-June) ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))|
| All | Reports relate to income accrual or payment and tax withholding for each month in question | Applies for reports due August onward; Q2 reports due by **10 August 2026** ([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))|
## Practical Compliance Tips
- Check if you’re classified as a **tax agent**—businesses that pay salaries or other income and withhold tax. If yes, switch to the new monthly form from August. If you’re a freelance professional, prepare to start quarterly reporting with monthly data.
- Make sure your accounting and payroll systems can generate reports by month, even within quarterly filings.
- Use Ukraine’s **Electronic cabinet** (“Електронний кабінет”) to submit your forms. Ensure you’re using updated software versions (if applicable).
- Missing or using old forms can lead to rejections, late filings, or need for corrections.
## Example: Freelancer vs Registered Employer
- **Freelancer (Individual Entrepreneur)**: For April-June 2026, still able to file monthly reports as before. Starting August (Q3 2026), they’ll file one quarterly report but with a line or section for each month’s income, withholding, and contributions.
- **Company (Tax Agent)**: From August, the firm will switch to the new monthly calculation form for July reports; no quarterly approach for them unless indicated.
## Implications & Opportunities
- **Clarity & consistency** in data helps both tax authorities and taxpayers.
- Increased transparency may enhance audit risk if past months with missing reports are identified.
- For individual entrepreneurs, switching to quarterly forms can reduce administrative burden—but the monthly breakdown requirement still means detailed recordkeeping.
- Use this transition period to ensure your systems and staff are ready, and any bookkeeping backlog is cleared.
>
> ⚠️ **Action item**: If you’re in Ukraine and fall into one of the above categories, mark **10 August 2026** in your calendar—the deadline for Q2 reports under the new format.
By adapting proactively, taxpayers can avoid penalties, streamline their reporting, and stay compliant under Ukraine’s evolving tax rules.