Procedure for submitting Tax calculation for individuals-entrepreneurs and self-employed persons is changing from January 1, 2026

For tax agents – individuals-entrepreneurs and persons involved in independent professional activities, procedure for submitting Tax calculation of the amounts of income accrued (paid) in favor of individuals, amounts of tax withheld from them and amounts of accrued single contribution will change from January 1, 2026.

According to the updated norms:

- tax agents – individuals-entrepreneurs and persons involved in independent professional activities, submit Tax calculation within deadlines established for the tax quarter (with a breakdown of indicators by months of the reporting quarter);

- other tax agents, except for individuals-entrepreneurs and self-employed persons, submit Tax calculation within deadlines established for the tax month.

Changes were introduced by the Law of Ukraine № 4536-IX 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” and in order to improve certain legislative provisions”.

It particularly amended Paragraph 51.1 Article 51 and Clause 1 of Sub-paragraph "b" of Paragraph 176.2 Article 176 of the Tax Code of Ukraine regarding deadlines for submitting Tax calculation.