New Calculation Forms from July 2026
- By order № 243 (07.05.2026) and № 284 (26.05.2026), the Ministry of Finance approved new Tax Calculation Forms for individuals and payers reflecting income, tax withheld, and accrued single contributions. Effective July 17, 2026, with use from August 1, 2026.
- Tax agents (non-entrepreneur employers etc.) must use these new forms from July income. Entrepreneurs and independent professionals will shift to quarterly filings with monthly breakdowns, once applicable. (tax.gov.ua)
Military Levy Budget Account Changes
- From July 1, 2026, the military levy (a specific surcharge to support defense) must be paid into newly designated special fund accounts. Law № 4908-IX reallocated proceeds into a distinct State budget fund for servicemember payments. Payers must check account requisites before payments. (tax.gov.ua)
CRS 2.0 & Expanded Due Diligence Requirements
- Updated standard CRS 2.0 rules require financial institutions to collect and report on virtual assets, electronic money products, and other modern financial instruments. Order № 316 (15.06.2026) implements these changes as of July 1, 2026. (tax.gov.ua)
- Enhanced due diligence includes verification of accounts with limited documentation, risks related to multiple tax residences, self-certification, and ownership structure analysis.
Practical Compliance Steps
- Review accounting systems now: Ensure you can generate new calculation forms, quarterly with monthly breakdowns, especially for entrepreneurs.
- Update banking information: For military levy payments, confirm you have correct special fund account numbers and budget codes to avoid misallocation.
- Train staff or accountants: Understanding of CRS 2.0 terms (e.g. “reportable virtual asset service provider”) and digital money compliance will be essential.
- Document carefully any exemptions or non-reportable income: to qualify for annual declaration exemption or avoid unnecessary filings.
Example Scenario
Olena Ltd, a small consulting business in Kyiv. Previously submitted monthly income tax and single contribution forms. From August 2026, it must switch to the new monthly‐breakdown quarterly calculation. Also, Olena provides employee perks like meals: ensure tracked and included or exempted properly. Military levy paid monthly: verify special fund account. Bank accounts holding crypto earnings will fall under CRS 2.0; document provenance.
With several tax policy changes effective mid-2026, including new forms, Levy payment requirements, and CRS reporting, it's vital for companies and individuals in Ukraine to update procedures, systems, and internal training. Accurate compliance now avoids fines, misfiling, and operational risk.