The updated norms of the Tax Code are in effect in Ukraine, relating to the formation of the List of taxpayers with a high level of voluntary compliance with legislation from January 1, 2026.
Changes were introduced by the Law of Ukraine № 4896 as of 03.12.2025. It specifies requirements and criteria by which legal entities and individuals-entrepreneurs can be included in such List.
Purpose of the innovations is to support conscientious taxpayers and improve tax administration under the martial law. For the taxpayers’ convenience, the Newsletter has been prepared with explanations of the key changes.
Document contains the main requirements and criteria on the basis of which the List is formed, as well as tax administration peculiarities for inclusion period in the List.
Read the Newsletter here.