The Cabinet of Ministers has changed the rules for renting housing: what the tax authorities will now know
5 June 08:28
The Cabinet of Ministers of Ukraine has adopted a resolution amending the procedure for notaries to submit information regarding the notarization of real estate lease agreements to regulatory authorities. This was reported by "Komersant Ukrainian", citing the Ministry of Finance of Ukraine.
The changes concern the form, method, and deadlines for submitting notifications. In particular, the government has mandated that such notifications be sent electronically on the day the contract is certified, and has clarified the requirements for the notary’s electronic signature and the structure of the notification itself.
What is changing for notaries
The government’s decision stipulates that notifications regarding the notarization of real estate lease agreements must be submitted electronically. They must be sent on the day the agreement is notarized.
Additionally, to submit this information, notaries must use:
- a qualified electronic signature;
- or an advanced electronic signature based on a qualified electronic signature certificate.
In this way, the government is transitioning this process to a more streamlined digital format and eliminating unnecessary technical gaps that previously complicated data exchange with regulatory authorities.
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A new mandatory field has been added to the notification form
One of the key changes is the addition of a new mandatory field to the notification form— the registration number of the notary’s taxpayer identification card.
It was precisely the absence of this detail in the current form that created problems with the proper identification of the notary. This also made it difficult or impossible to fully automate the processing of notifications in the information and communication system of the State Tax Service of Ukraine.
The notification has been significantly updated
The resolution also provides for a significant restructuring of the notification form itself. The new form will contain separate sections with information on:
- the notary;
- the landlord;
- the tenant;
- the leased property.
This approach is intended to make the presentation of information more structured and understandable for both notaries themselves and the regulatory authorities that receive this data.
Why the government adopted these changes
The legal basis for the changes is the Tax Code of Ukraine and the Law “On Electronic Identification and Electronic Trust Services.”
The government explains that updating the procedure is necessary in order to:
- simplify the interaction between notaries and regulatory authorities;
- ensure proper identification of notaries;
- automate information processing in the State Tax Service system;
- improve the efficiency of administering personal income tax on income from real estate rentals.
In essence, this involves bringing the procedure in line with modern digital requirements and the needs of tax administration.
How this will affect the real estate rental market
For citizens and businesses, these changes directly mean more organized record-keeping of real estate lease agreements that are notarized. For the state, this means tighter control over tax information and higher-quality data submitted to the State Tax Service.
At the same time, for notaries, this means a transition to a clearer format for submitting notifications without delays and with specific technical requirements.
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