Starting July 17, everything will change: new reporting rules for sole proprietors and employers
16 July 13:27
The Ministry of Finance of Ukraine has approved new forms for tax returns and updated the procedure for filing them. The new rules take effect on July 17, 2026, and taxpayers will begin using the new forms starting August 1. At the same time, the State Tax Service has clarified for which reporting periods the updated form must be submitted and whether those who have already filed their returns will need to resubmit them. This was reported by "Komersant Ukrainian", citing the State Tax Service of Ukraine.
Ministry of Finance Approves New Tax Calculation Forms
The Ministry of Finance has amended the form for the Tax Calculation of Individuals’ Income, Withheld Tax, and Unified Social Contribution (USC), and has also updated the procedure for completing and submitting it.
The new rules take effect on July 17, 2026, in accordance with Ministry of Finance Orders No. 243 of May 7 and No. 284 of May 26, 2026.
Who Will File the New Form and When
The State Tax Service has established different deadlines for the application of the new reporting requirements depending on the category of taxpayers.
For employers
Tax agents (except for individual entrepreneurs and persons engaged in independent professional activities) will submit the updated Tax Calculation:
- starting August 1, 2026;
- for July 2026.
For sole proprietors and self-employed individuals
Individual entrepreneurs and self-employed individuals will transition to the new quarterly reporting format.
In this case, the figures in the new Tax Return must be broken down by each month of the quarter.
The old form may be used until August
The State Tax Service emphasized that until the quarterly form takes effect, entrepreneurs may continue to file reports using the current monthly form.
Currently, the tax service is accepting and processing tax returns:
- for April;
- for May;
- for June 2026.
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Is it necessary to resubmit reports?
The State Tax Service specifically addressed the issue of duplicate reporting.
You do not need to resubmit documents if:
- all months of the quarter have already been reported using the current monthly form.
However, if reports were submitted only for certain months of the quarter, after switching to the new format , you will need to submit the quarterly Calculation only for those months for which reports have not yet been submitted.
Important Deadline for Taxpayers
The Tax Service reminds taxpayers that reports for the second quarter of 2026 must be filed by August 10, 2026.
As before, the Tax Calculation must be filed only if, during the reporting period, the following occurred:
- income accruals to individuals;
- income payments;
- tax withholding;
- accrual of the unified social contribution.
What documents does the State Tax Service refer to?
The new rules were approved by:
- Order No. 243 of the Ministry of Finance of Ukraine dated May 7, 2026;
- Order No. 284 of the Ministry of Finance of Ukraine dated May 26, 2026.
Both documents take effect on July 17, 2026.
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