Compliance
Mastering the New Reporting Forms in Ukraine: How the July 2026 Reform Affects You
Ukraine has approved new tax calculation forms that shift some reporting from monthly to quarterly and require a breakdown by month; here’s what taxpayers need to know to stay compliant.
By NomadicTax Research Team • 5-8 min read • August 18, 2026
## Overview of the Changes
Ukraine’s Ministry of Finance has approved updated **Tax Calculation Forms** and revised the **Procedure for completing and submitting** them. These changes came into force on **17 July 2026**, and apply to reporting periods starting **1 August 2026**.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
### Who's affected?
- **Tax agents** (except sole proprietors like FOPs and individuals performing independent professional activities): These must use the new form for reporting income accrued or paid in **July 2026**.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
- **Individuals-entrepreneurs and independent professionals**: These taxpayers will now submit a **quarterly calculation** form with monthly breakdowns (for each month within the quarter) instead of the older monthly form.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
### Reporting Deadline
Reporting is due by **10 August 2026** for the **2nd quarter of 2026**. Delays or incorrect form usage may lead to issues with late filing or penalties.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
## Actionable Steps to Take Now
1. **Review current vs. new forms**: Familiarize yourself with both the old monthly form and the new quarterly form so you can identify required fields for monthly breakdowns.
2. **Switch reporting structures**: If you’re an independent professional or entrepreneur, begin preparing for quarterly reporting, ensuring you have records per month in the quarter.
3. **Adjust internal processes**: Your accounting, payroll or bookkeeping software/system should support quarterly calculation with monthly detail; run tests to ensure accuracy.
4. **Train your tax agents and staff**: Ensure everyone handling tax filing understands who does what—especially where responsibilities differ by type of payer.
## Example
- A freelance software developer (FOP) who in Q2 2026 earned income in April, May, and June and previously reported monthly now must prepare a single **quarterly Calculation form** that shows separate totals for April, May, and June. If the monthly forms were all filed, no need to duplicate—just ensure missing months are covered.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
## Why the Reform Matters
- Aligns with Ukraine’s goals of improving transparency and efficiency in tax reporting. Simplifies and standardizes when and how different taxpayers submit their reports.
- Helps tax authorities better monitor income streams and ensure that taxes (including withholding and social contributions) are accurately declared.
- Sales agents, payroll departments, and FOPs need to adapt quickly to avoid compliance risks and ensure correct submissions.
## Key Takeaways
- Start using the new forms from **August 1, 2026**.
- Transition to quarterly forms if you’re in affected categories.
- Be aware of the **10 August** deadline for Q2 reporting.
- Update systems and processes proactively to avoid last-minute issues.
**Bottom line:** If you're a taxpayer in Ukraine, especially self-employed, be ready for quarterly reporting with monthly detail, and make sure everything is in place by August to stay compliant under the new regime.