Report on controlled transactions is submitted using the updated form

Press service of the State Tax Service of Ukraine, published 08 September 2026 at 11:05 Chapter: News

Report on controlled transactions is submitted in the updated form from September 1, 2026.

The following identifiers must be used for reporting:

- J0104708 – Main Report on controlled transactions;

- J0147108 – Annex to the Report;

- J0147208 – Related party information.

Please note: previously submitted reports on controlled transactions carried out in the reporting year 2025 are considered valid and do not require re-submission only due to updating the form.  

The updates particularly concern signs of persons’ relatedness. In the Annex “Information on related persons” to the Procedure for compiling Report on controlled transactions, new codes 525 and 526 have been added, which are used to reflect “economic relatedness” according to Sub-paragraph 14.1.159 Paragraph 14.1 Article 14 of the Tax Code of Ukraine.

Electronic form of the Report is already available on the State Tax Service’s web portal at the link:

https://tax.gov.ua/data/material/000/006/58768/Forms_deklar.htm

For reference: Relevant changes were made by Order of the Ministry of Finance of Ukraine № 312 as of 12.06.2026, registered in the Ministry of Justice of Ukraine on 25.06.2026 under № 931/46325.