The Ministry of Finance approved new forms of the Tax Calculation: when and for which periods to report
The Ministry of Finance of Ukraine has approved new forms of the Tax Calculation of income amounts accrued (paid) in favor of individuals, amounts of tax withheld from them, as well as amounts of the single contribution accrued, and updated the Procedure for their completion and submission. They come into force on July 17, 2026. This was reported by the State Tax Service.
The application of the forms begins on August 1 for reporting:
- tax agents (except individual entrepreneurs and persons engaged in independent professional activity) – for July 2026;
- individual entrepreneurs and persons engaged in independent professional activity – with the submission of the new quarterly Calculation with a breakdown of indicators by months of the quarter.
Until then, individual entrepreneurs and persons engaged in independent professional activity may continue to submit the Calculation using the current monthly form, since the quarterly form is not yet applied. Currently, the State Tax Service accepts and processes such Calculations for April – June 2026.
There is no need to duplicate reporting:
- if you have already submitted the Calculation for all months using the monthly form, you do not need to resubmit it after the introduction of the quarterly form;
- if the monthly form reporting was not submitted for all months of the quarter, the quarterly Calculation must be submitted only for those months for which reporting was not submitted.
The State Tax Service draws attention that reporting for the 2nd quarter of 2026 must be submitted by August 10.
As before, the Calculation is submitted only if income was accrued or paid to individuals during the reporting period.
Relevant changes were made by the Ministry of Finance orders dated 07.05.2026 No. 243 and dated 26.05.2026 No. 284, which come into force on July 17, 2026.
Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp, our page on Facebook and on Instagram to stay informed about the most important events.
