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)
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)
- 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)
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)
Actionable Steps to Take Now
- 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.
- 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.
- Adjust internal processes: Your accounting, payroll or bookkeeping software/system should support quarterly calculation with monthly detail; run tests to ensure accuracy.
- 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)
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.