The Cabinet of Ministers of Ukraine has updated the procedure for informing tax authorities about notarization of the real estate renting agreements. From now on, notaries will submit relevant notifications exclusively in the electronic format, which will simplify data processing and speed up their receipt in the information systems of the State Tax Service.
Electronic submission of notifications will be carried out using the qualified or advanced electronic signature based on the qualified electronic signature certificate of a notary.
Notification form has also undergone changes. Particularly, it has been amended with obligatory requisite – registration number of the taxpayer's registration card – notary. In addition, document contains separate sections with information about the notary, landlord, tenant and real estate.
Therefore, the interaction process between notaries and controlling authorities is being transferred to a more automated format.
Introduced changes will contribute to more efficient administration of the personal income tax on income received from renting out real estate, due to timely receipt of information about concluded contracts.
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