To the attention financial agents: Reportable accounts (CRS and FATCA) must be submitted by July 1
Press service of the State Tax Service of Ukraine , published 17 June 2025 at 13:42 Chapter: News
Financial agents are required to submit report on reportable accounts (CRS and FATCA) to the controlling authority by July 1 (00 hours 00 minutes, Kyiv time) of each year. Everyone is asked to submit their reports on time.
Examples of filling out the CRS reports are available at the link: https://tax.gov.ua/baneryi/crs/zapovnennya-ta-podannya-zvitiv-/prikladi-zvitiv-crs/.
To receive answers to questions regarding implementation by financial agents of provisions of the FATCA Agreement and the Multilateral CRS Agreement, it is possible to send a request to the specialized email addresses of the State Tax Service:
Reminder! Procedure for filling out the CRS and FATCA reports is defined as follows:
- Sub-paragraph 393.4.1 Paragraph 393.4 Article 393 of the Tax Code of Ukraine;
- Order of the Ministry of Finance of Ukraine № 516 as of 25.09.2023 “On approval of Procedure for filling out and submitting Report on reportable accounts by financial agents according to the Multilateral agreement of competent authorities on the automatic exchange of information on financial accounts”;
- Order of the Ministry of Finance of Ukraine № 496 as of 12.08.2020 "On approval of Procedure for filling out and submitting Report on reportable accounts by financial agents according to the Agreement between the Government of Ukraine and Government of the United States of America to improve implementation of tax rules and application of provisions of the US Foreign Account Tax Compliance Act (FATCA)".