Deadlines for submitting information by notaries on certified contracts and issued inheritance certificates will change from January 1, 2026

Private notaries will report on certified contracts and issued inheritance certificates quarterly (with details by months of the reporting quarter), public notaries will report monthly from January 1, 2026.

Such changes are provided for by the Law of Ukraine № 4536-IХ as of 16.07.2025, which updated a number of norms of the Tax Code of Ukraine.

Notaries will submit information in the form of Annex 4 DF to the tax calculation according to Order of the Ministry of Finance of Ukraine № 4 as of 13.01.2015.

Information should be submitted at location of the public notary office or workplace of the private notary.

In the reporting, notaries reflect data provided for in Paragraph 172.4 Article 172, Paragraph 173.4 Article 173, Paragraph 174.4 Article 174 of the Tax Code, particularly about:

- certified contracts of sale (purchase) of movable and immovable property between individuals;

- certified contracts of gift;

- issued inheritance certificates.

This information is basis for verifying correctness of assessments and monitoring payment of personal income tax and other obligatory payments.

 For reference: 

Law of Ukraine № 4536-IХ as of 16.07.2025 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine in connection with adoption of the Law of Ukraine "On the integrated prevention and control of industrial pollution".

Order of the Ministry of Finance of Ukraine № 4 as of 13.01.2015 "On approval of the Tax calculation form 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 and Procedure for filling out and submitting by tax agents the 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".