Compliance
Navigating Ukraine’s Updated Reporting for Controlled Transactions (Starting September 2026)
Ukraine introduces new form and codes for reporting controlled transactions from 1 September 2026—what companies need to update.
By NomadicTax Research Team • 6 min read • September 12, 2026
## Overview of the Change
On **1 September 2026**, Ukraine’s State Tax Service (STS) implemented **revised mandatory reporting requirements** for controlled transactions. A **new unified main report**, associated annexes, and updated **signaling codes for related party status** were introduced via Ministry of Finance Order № 312, registered with the Ministry of Justice under № 931/46325.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/1047864.html?utm_source=openai)) These changes affect all entities required to submit information about cross-border or intercompany controlled transactions.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/1047864.html?utm_source=openai))
## Key Sections and What’s New
| Component | Changes from 1 September 2026 |
|-----------|-------------------------------|
| **Name and structure of forms** | Use identifiers: **J0104708** for the main report; **J0147108** for the annex; **J0147208** for related party data.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/1047864.html?utm_source=openai)) |
| **Annex: “Information on related persons”** | Two new codes—**525** and **526**—have been added to capture **“economic relatedness”** under Sub-paragraph 14.1.159 of Article 14 of the Tax Code.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/1047864.html?utm_source=openai)) |
| **Retrospective reports** | Past reports (e.g., for 2025) submitted under old forms remain **valid**, are not needing resubmission simply due to format changes.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/1047864.html?utm_source=openai)) |
## What This Means in Practice
### For Companies Involved in Controlled Transactions:
- Update your internal reporting templates to use the **new form identifiers** when preparing reports for tax periods **from 1 September onward**.
- Collect additional information to correctly apply the **new relatedness codes (525, 526)** where applicable.
- Ensure your **tax software or document preparation processes** are updated, and test submission via the STS portal to catch any technical issues early.
### For Advisors and Tax Teams:
- Audit data scope: confirm that all **past related-party relationships** are disclosed under the expanded codes, including **economic ties** that may not involve formal ownership.
- Review historical documentation to make sure no critical data is missing, since new reporting may retrospectively lead to scrutiny of earlier periods.
- Communicate changes clearly to all units handling controlled transactions: accounting, legal, compliance.
## Risks & Enforcement
While new forms are designed to streamline reporting, **non-compliance risks remain**: incomplete disclosure of related persons, miscategorization of relatedness, delayed submission. These could trigger audits or penalties under Ukraine’s Tax Code. STS has stated changes were made via a valid legal order, so legal basis is firm.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/1047864.html?utm_source=openai))
## Action Plan Checklist
1. ✅ Download updated report templates (J0104708, etc.) from STS portal.
2. ✅ Map existing data fields to new codes 525, 526 for economic relatedness.
3. ✅ Train staff or external preparers on new form structure.
4. ✅ Adjust internal deadlines to allow for revisions ahead of the first submission period under new form (i.e., transactions after 1 September 2026).
5. ✅ Review systems for electronic signatures or filings, ensuring interoperability with updated digital trust infrastructure (see note on "Kupina" standard below).
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### Related Policy: Transition to “Kupina” Standard for Qualified Electronic Signatures
Starting **1 September 2026**, Ukraine switches to the modern **“Kupina” national cryptographic standard** for qualified electronic signatures.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1045106.html?utm_source=openai)) All previously issued certificates **remain valid** through their expiry, and both old and new standards will be interoperable during the transition.([tax.gov.ua](https://tax.gov.ua/en/mass-media/news/print-1045106.html?utm_source=openai))
This matters for e-filing tax forms like the controlled transactions report—**electronic signatures must be compatible** with the receiving systems and certificates. Update signer tools to include new “Kupina” certificates as needed.
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**Summary**: Companies in Ukraine affected by controlled transactions must switch to updated reporting forms and codes starting 1 September 2026. While historical reports remain valid, procedures, systems and data gathering need prompt adjustment. Staying ahead will avoid filing errors, delays, or regulatory risk.