New real estate other than land plot tax declaration form will be introduced in 2023Chapter: News

State Tax Service of Ukraine informs that by Order of the Ministry of Finance of Ukraine № 371 as of 10.11.2022 "On changes to the real estate other than land plot tax declaration form", registered in the Ministry of Justice of Ukraine on 28.11.2022 under № 1484/38820 (hereinafter – Order № 371) with changes introduced by Order of the Ministry of Finance of Ukraine № 412 as of 05.12.2022 "On approval of amendments to Order of the Ministry of Finance of Ukraine № 371 as of 10.11.2022", registered in the Ministry of Justice of Ukraine on 07.12.2022 under № 1537/38873 (hereinafter – Order № 412), the new edition of the real estate other than land plot tax declaration form was approved.

Main changes contained in the new declaration form:

it is possible to specify code of the Codifier of administrative-territorial units and territories of territorial communities instead of code for the Classifier of objects of the administrative-territorial system of Ukraine (in annexes 1 and 2);

declaration is amended with information regarding:

- addresses of locations of taxation objects (column 4 Section I in annexes 1 and 2);

- term of using tax benefit in the reporting period (columns 20-21 Section I of annex 1, columns 19-20 Section I of annex 2);

- details of amounts accrued before the increase of tax liability according to Paragraph 50.4 Article 50 of the Tax Code of Ukraine (lines 5.1, 5.2 Section II in annexes 1 and 2).

New declaration form will be applied from January 1, 2023.

Orders № 371, № 412 are posted on the web portal of the State Tax Service in section "Legislation / Taxes, levies, payments / Local taxes / Real estate other than land plot tax / Legal acts".

Declaration form in edition of Order № 371 with changes introduced by Order № 412 is placed in section "Legislation / Taxes, levies, payments / Local taxes / Real estate other than land plot tax / Reporting forms".