Individual entrepreneurs were reminded of the May 11 deadline: who needs to file reports
9 May 05:56
Individual entrepreneurs and self-employed individuals must file their tax returns for the first quarter by May 11, 2026. Since the new quarterly form has not yet been approved, reporting must currently be done using the current monthly form—separately for January, February, and March. This was reported by the State Tax Service of Ukraine, according to "Komersant Ukrainian"
Who must file a report by May 11
Individual entrepreneurs and persons engaged in independent professional activities must submit a tax return for the first quarter of 2026 if they are tax agents.
This applies to those who, during the quarter:
- had employees;
- accrued or paid income to individuals;
- withheld tax from such income;
- calculated the single contribution.
The State Tax Service emphasizes: the report must be submitted only if there were relevant accruals or payments during the reporting period.
Who does not need to file the report
If, during the first quarter of 2026, a sole proprietor or self-employed individual did not accrue or pay income to individuals, nor did they have any employees, they are not required to submit this report.
In other words, if there were no payments or accruals in January, February, and March, the calculation is not submitted.
How to report for the first quarter of 2026
Starting in 2026, a quarterly reporting period with a breakdown by month within the quarter has been established for sole proprietors and self-employed individuals. That is, reporting is required once per quarter, but with a breakdown for each month.
However, the updated quarterly calculation form has not yet been approved. The draft amendments to the Ministry of Finance’s order are currently undergoing approval.
Therefore, for the first quarter of 2026, sole proprietors must submit their reports using the current form, which is designed for a monthly reporting period. In practice, reports must be submitted separately for:
- January 2026;
- February 2026;
- March 2026.
The State Tax Service reports that such calculations are processed and uploaded to the tax service’s information systems.
What is the deadline for filing reports
The deadline for submitting the tax calculation for the first quarter of 2026 is May 11, 2026, inclusive.
The tax authority advises against postponing the submission of reports until the last day, as failure to submit or late submission may result in penalties.
What to do if you receive Receipt No. 2 with a warning
The State Tax Service has specifically drawn attention to the situation regarding Receipt No. 2.
Since the report is currently filed on a monthly basis, taxpayers may receive a warning regarding the alleged late filing of the report for January, February, or March 2026.
The tax authority explains: such a warning is for informational purposes only. It applies to the monthly report format and does not mean that penalties will be automatically imposed if the calculations are submitted by May 11, 2026, inclusive.
What penalties apply
Liability for failure to file or late filing of the report will apply if the reports for January, February, and March 2026 are not submitted by the deadline—May 11, 2026.
That is why sole proprietors and self-employed individuals who made payments to individuals or employees should verify that all three reports for the first quarter have been submitted.
Why the reporting procedure has changed
The changes are related to Law No. 4536-IX of July 16, 2025, which took effect on January 1, 2026. In particular, it amends the Tax Code of Ukraine regarding the procedure for submitting tax returns.
The new approach provides for quarterly reporting, but with monthly breakdowns. However, since the updated form has not yet been approved, taxpayers are temporarily using the current monthly form.
What Sole Proprietors Should Do Now
Individual entrepreneurs who have employees or have paid income to individuals should check three things:
- whether the calculation for January has been submitted;
- whether the February calculation has been submitted;
- whether the March report has been submitted.
If the reports have not yet been filed, this must be done by May 11, 2026, inclusive.
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