New form of the Transport tax declaration (hereinafter – Declaration) is being introduced from January 1, 2027.
What has changed?
Tax Code of Ukraine does not provide for tax benefits from the transport tax. At the same time, such benefits may be introduced by decisions of local governments.
Possibility of adopting such decisions is provided for by Resolution of the Cabinet of Ministers of Ukraine № 1191 as of 18.10.2024 “On amendments to Resolution of the Cabinet of Ministers of Ukraine № 1330 as of 28.12.2020”, which entered into force on 24.12.2024.
Business entities that use tax benefits and as a result do not pay the corresponding amounts of taxes and levies to the budget must keep records of such benefits and reflect relevant information in tax reporting.
What is different about the updated Declaration?
New Declaration form provides for the possibility of indicating amount of the tax benefit from the transport tax, if it is granted by decision of local government body. For this purpose, separate columns have been added to the form, which will reflect data on tax benefits and their amounts.
In addition, due to the increase in volume of Declaration, its calculation part has been structured and divided into two sections:
Section I "Calculation of tax liability", which includes calculation of the transport tax benefit.
Section II "Clarification of tax liability".
New Declaration form can be found at the link https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/80357.html
New Declaration form was developed to comply with provisions of the Accounting procedure of amounts of taxes and levies not paid by the business entity to the budget in connection with receiving tax benefits, approved by Resolution of the Cabinet of Ministers of Ukraine № 1233 as of 27.12.2010.