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) 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)
- 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)
- 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)