Compliance
Ukraine’s New Report Forms and Submission Rules—What Employers & Agents Need to Know
Ukraine has introduced new tax calculation forms effective mid-2026, and updated how and when they must be filed. This guide explains who is affected, timelines, and common pitfalls.
By NomadicTax Research Team • 5-8 min read • August 17, 2026
## What’s changed in Ukraine
On **July 17, 2026**, Ukraine’s Ministry of Finance approved new **tax calculation forms** and updated the procedure for their completion and submission.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai)) These forms report: income amounts accrued (or paid) to individuals, amounts of tax withheld, and amounts of accrued **single social contribution**.
### Key deadlines & who’s affected
- **Effective date**: forms come into force **July 17, 2026**.
- **For tax agents** (excluding individual entrepreneurs and independent professionals): reporting begins **August 1, 2026** for income of July 2026.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
- **For individual entrepreneurs / independent professionals**: use new **quarterly form** with breakdown by month for 2nd quarter (April–June). But monthly reporting can continue for now if the quarterly form doesn’t yet apply.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))
- **Important**: by **August 10, 2026**, reporting is required for the 2nd quarter of 2026. Any missing monthly reports for months within that quarter must be picked up in the quarterly form.([tax.gov.ua](https://tax.gov.ua/en/new-about-taxes--news-/1031815.html?utm_source=openai))