New Tax calculation form of amounts of income accrued (paid) in favor of taxpayers-individuals and amounts of tax withheld from them, as well as amounts of accrued single contribution (hereinafter – Calculation) has been in effect from February 6, 2025. It was introduced by Order of the Ministry of Finance of Ukraine № 39 as of 24.01.2025 “On amendments to Order of the Ministry of Finance of Ukraine № 4 as of 13.01.2015” (with changes)
Calculation according to the new form is submitted for the first time for January 2025. Therefore, the State Tax Service emphasizes the need, in particular, for payers of single contribution to carefully fill out Calculation and check it before sending it to the tax authorities.
Please note that Procedure for filling out and submitting Calculation by tax agents has not undergone significant changes. That is, for most of its lines, the same approaches to filling out are used as before 06.02.2025. Procedure № 4 was approved by Order of the Ministry of Finance of Ukraine № 4 as of 13.01.2015, registered in the Ministry of Finance of Ukraine on 30.01.2015 under № 111/26556 (with changes).
In case of an error in the amount of accrued single contribution, which was made in the process of forming Calculation, correction of such error is carried out by the payer of single contribution independently, in compliance with requirements of Section V of the Procedure № 4.
It should also be reminded that for convenience of reporting, the payer's Electronic cabinet is available (https://cabinet.tax.gov.ua). Functionality of the private part of payer's Electronic cabinet allows to create and send approved reporting forms to the tax authorities for registration and processing, particularly the Calculation (forms: J0500110 for legal entities, F0500110 for individuals).
