Overview of Changes
In Ukraine, the Ministry of Finance has approved new tax calculation forms covering income paid to individuals, withheld taxes, and the single social contribution. These updated forms and a revised completion/submission procedure entered into force on 17 July 2026. (tax.gov.ua) Businesses are required to start using them for filings as of 1 August 2026, with specific application depending on the type of taxpayer. (tax.gov.ua)
Who Must Use What Forms and When
- Tax agents (excluding individual entrepreneurs and those providing independent professional services): must report using the updated forms for July 2026 by monthly submission. (tax.gov.ua)
- Individual entrepreneurs (FOPs) and persons engaged in independent professional activities: will use a quarterly calculation form with breakdowns by month of quarter starting Q3 2026. Prior to that (for April–June 2026), they may continue with the old monthly form. (tax.gov.ua)
Key Instructions and Practical Advice
- Don’t duplicate reporting: if you’ve already filed every month of a quarter under monthly forms, you don’t need to resubmit under the quarterly form. If some months are missing, only those need to be included in the quarterly form. (tax.gov.ua)
- The new forms apply only when income was accrued or paid to individuals in the reporting period. If no such payments, no calculation is required. (tax.gov.ua)
- The deadline for Q2 2026 reporting is 10 August 2026. (kyiv.tax.gov.ua)
Common Problems and How to Avoid Them
- Rejections due to inconsistent attachments or document types: the State Tax Service has reported technical errors in submission and has resolved them. Still, double-check attachments and document codes before submission. (tax.gov.ua)
Example Scenarios
- A small consultancy (FOP) earned income in July 2026: they must use monthly submission (the new monthly-style portion of the new form) for that month, but starting Q3 they switch to the quarterly breakdown. No need to report under both forms once Q3 arrives. ✔
- A tax agent paying salaries in July: use new form monthly starting August for those payments. ✔
- If during Q2 (April-June), some months weren’t filed under the old monthly form: include only those missing months in the Q3 quarterly report. ✔
Why This Matters
- Ensures timely, accurate withholding and social contribution reporting
- Helps the State service reduce errors and duplicates
- Streamlines compliance; avoiding penalties or rejections is crucial
Action Points Checklist
- Review whether you are a tax agent or an individual entrepreneur/freelancer.
- Download the latest forms and instructions (Orders № 243 and № 284). (tax.gov.ua)
- Gather data by month to plug into quarterly forms if needed.
- Submit Q2 2026 report by 10 August if required.
- Double-check attachments/document codes before submission.
Ukraine’s reforms in mid-2026 emphasize accuracy and proper classification. Businesses and individuals should adjust their reporting practices now to stay compliant under the new rules.