Tax, levy, payment

Legislative and regulatory acts

The last day of  submitting  rent tax declaration for June with calculation of:

- rent for the use of mineral resources in the production of hydrocarbon raw materials;

- rent for the use of the radio-frequent resource of Ukraine;

- rent for the transportation of oil and oil products by main pipelines and petroleum product pipelines;

- rent for the transit transportation of ammonia by pipelines across Ukraine

Paragraph 257.1 Article 257 Section IX of the Tax Code of Ukraine

The last day of submitting the land tax declaration (land tax and / or rent for land plots of state or communal property) (except for citizens) for June in case of failure to submit tax declaration for 2025

Paragraph. 286.3 Article. 286 Section ХІІ of the Tax Code of Ukraine

The last day of  submitting the value added tax declaration for June 2025

Sub-paragraph. 49.18.1 Paragraph. 49.18 Article. 49 Section II and Paragraph. 203.1 Article. 203 Section V of the Tax Code of Ukraine

The last day of  submitting the excise tax declaration for June 2025

Sub-paragraph. 49.18.1 Paragraph. 49.18 Article. 49 Section II and Paragraph. 222.1.1 Article. 222 Section VI of the Tax Code of Ukraine

The last day of submitting tax calculations of the amounts of income accrued (paid) to individuals – taxpayers and amounts of tax withheld from them, as well as amounts of accrued single contribution for June 2025

Sub-paragraph "b" Paragraph 176.2 Article 176 of the Tax Code of Ukraine

Sub-paragraph 49.18.1 Paragraph 49.18 Article 49 of the Tax Code of Ukraine

Sub-paragraph 4 Part 2 Article 6 of the Law of Ukraine № 2464

The last day of submitting application by the single tax payers – individuals-entrepreneurs, in case of exceeding the maximum income amount, to switch to application of the corresponding single tax rate, determined by Paragraph 291.4 Article 291 of the Tax Code of Ukraine, or to refuse to apply simplified taxation system

Paragraph 293.8 Article 293 of the Tax Code of Ukraine

The last day of submitting the land tax declaration (land tax and/or rent for land plots owned by state or municipal property) for June 2025 by individuals-entrepreneurs, in case of failure to submit tax declaration for 2025

Paragraph 286.3 Article 286 of Section XIII of the Tax Code of Ukraine

The last day for payment of single contribution accrued for the second quarter of 2025 by individuals-entrepreneurs, including those who chose simplified taxation system, persons involved in independent professional activities and farm members

Clause 3 Part 8 Article 9 of the Law of Ukraine № 2464

The last day for payment of single contribution accrued for June 2025 by employers for hired employees (except for mining enterprises)

Clause 1 Part 8 Article 9 of the Law of Ukraine № 2464