Notaries are required to report monthly regarding the purchase and sale contracts, donations and inheritances

Notaries are required to submit monthly information to the controlling authority about certified sale contracts of movable and immovable property, donations and inheritance certificates.

Reports must indicate cost of each contract, amount of paid tax, as well as other data provided for in tax calculation. Reporting is submitted in the form of Annex 4DF, according to Order of the Ministry of Finance № 4 as of 13.01.2015. Position on the need for notaries to submit information in the form and within terms specified for tax calculation has been agreed with the Ministry of Finance of Ukraine. 

All submitted information is stored in the State register of individuals – taxpayers. It is used to:

- verify correctness of accruals;

- citizens filling out property status and income declarations, public servants – for filling out declarations of persons authorized to perform state or local government functions;

- confirm income for enterprises, institutions and organizations.

If notary fails to provide information or makes mistakes, relevant information will be missing in the State register of individuals – taxpayers.

Since notaries perform tax agent’s functions in terms of submitting information on certified contracts, liability is provided for violation of procedure for submitting such information.

Fines are provided for failure to submit or untimely submission of information, as well as for mistakes in reports:

- 1020 UAH for the first violation;

- 2040 UAH for a repeated violation within a year.

For reference.

Novations are provided for by amendments made to the Tax Code of Ukraine from January 1, 2025 by the Law of Ukraine № 4015-IХ as of 10.10.2024 “On amendments to the Tax Code of Ukraine and other Laws of Ukraine regarding ensuring balanced budget revenues during the martial law”.