Important for individuals-entrepreneurs: submit tax declaration by May 11

Press service of the State Tax Service of Ukraine, published 07 May 2026 at 09:02 Chapter: News

Reporting period for submitting tax calculations of income amount accrued (paid) to individuals – taxpayers, amounts of tax withheld from them, as well as amounts of accrued single contribution for the first quarter of 2026 is ongoing.

How to report: For now, current monthly form is used. Since the new quarterly form has not yet been approved, reports are submitted separately for January, February and March.

Who submits: Individuals-entrepreneurs and self-employed persons who have employees or have paid funds to individuals.

When not necessary: If there were no payments or accruals during the quarter, the report is not submitted.

Deadline: May 11, 2026.

There is a liability for failure to submit or late submission, so don't leave it until the last day.

Please note that since the report is currently submitted in the monthly form, there may be receiving of a warning (receipt № 2) about untimely submission of the report for January, February and March 2026 by May 11, 2026 (inclusively). Such warning is of an informational nature, provided for the report in the monthly form and does not provide for application of financial sanctions.

More details: https://tax.gov.ua/en/mass-media/news/1005916.html