Deadlines for submitting information by notaries to the Tax Service changed from January 1, 2026

Changes to the Tax Code of Ukraine came into force regarding deadlines for submitting information by notaries on certified contracts and issued certificates of the inheritance right from January 1, 2026.

Performing notarial actions regarding:

- certification of purchase and sale agreements between individuals of immovable and movable property;

- issuance of certificates of inheritance rights;

- certification of gift agreements,

notaries submit to the supervisory authority information specified in Paragraphs 172.4, 173.4 and 174.4 of the Tax Code of Ukraine.

Information submission deadlines

- public notary offices – monthly;

- private notaries – quarterly (with a brake down by months of the reporting quarter).

Information is submitted to the supervisory authority at the location of the state notary office or workplace of a private notary.

Submission form

Information is submitted in the Annex 4DF form to the Tax calculation of the amounts of income accrued (paid) to individuals, and amounts of tax withheld from them and accrued single contribution according to Order of the Ministry of Finance of Ukraine № 4 as of 13.01.2015, with changes.

Innovations are provided for by the Law of Ukraine № 4536-IХ as of 16.07.2025 “On amendments to the Tax Code of Ukraine and other legislative acts in connection with adoption of the Law of Ukraine “On the integrated prevention and control of industrial pollution”.