State Tax Service of Ukraine informs that by Order of the Ministry of Finance of Ukraine № 431 as of 09.09.2024, changes were made to Annexes 1 and 2 to the Real estate tax other than land plot tax declaration (hereinafter – Declaration).
Changes were made in order to bring Declaration into compliance with the national classifier NC 018:2023 "Classifier of buildings and structures", approved by Order of the Ministry of Economy of Ukraine № 3573 as of 16.05.2023.
Paragraph 46.6 Article 46 of the Tax Code of Ukraine stipulates that new forms of declarations enter into force for preparation of reports for tax period that follows the tax period in which they were published, before that, forms of declarations (calculations) valid before such determination are valid.
Therefore, new Declaration form will enter into force from 01.01.2025, until then, to determine the real estate tax other than land plot tax obligations, taxpayers should use Declaration form, approved by Order of the Ministry of Finance of Ukraine № 408 as of 10.04.2015, registered in the Ministry of Justice of Ukraine on 29.04.2015 under № 479/26924 (as amended by Order of the Ministry of Finance of Ukraine № 371 as of 10.11.2022) (with changes).
Text of Order, as well as the updated forms of Annexes 1 and 2 to the Declaration, can be found here.