New reporting forms from the personal income tax and single social contribution – submission of calculations by the 20th of each month

By February 20, all enterprises and individuals-entrepreneurs who pay income to individuals must submit reports for January 2025 using the new form.

For the taxpayers’ convenience, new forms of Tax calculation of the amounts of income accrued (paid) in favor of taxpayers-individuals, and amounts of tax withheld from them, as well as amounts of accrued single contribution, which came into force on February 6, 2025, have been posted on the State Tax Service’s web portal.

Download the new Tax calculation forms and attachments at the link: https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/63719.html.

Reminder! From now on, reporting from the personal income tax and single social contribution is monthly.

It is needed to submit the calculation:

- by February 10, 2025 – the old form is used to submit the Calculation with the “Reporting”/“New Reporting” type for the IV quarter of 2024;

- by the 20th of each month – Calculation for the previous month is used to submit the new form.

Please note that the following are submitted in the new form:

- calculations with the "Clarifying" type;

- calculations for previous periods (except for the Calculation for the IV quarter of 2024 until 10.02.2025).