Ministry of Finance of Ukraine has approved new Tax calculation forms of income amounts accrued (paid) to individuals, amounts of tax withheld from them and amounts of accrued single contribution and updated procedure for their completion and submission. They come into force on July 17, 2026.
Application of the forms begins on August, 1 for reporting:
- tax agents (except for individuals-entrepreneurs and persons involved in independent professional activities) – for July 2026;
- individuals-entrepreneurs and persons involved in independent professional activities with submission of a new quarterly Calculation with a breakdown of indicators by months of the quarter.
Until this time, individuals-entrepreneurs and persons involved in independent professional activities may continue to submit Calculation using current monthly form, since the quarterly form is not yet applicable. Currently, the State Tax Service accepts and processes such Calculations for April – June 2026.
It is not needed to duplicate the reporting:
- if the payer has already submitted Calculation for all months in the monthly form, it is not needed to submit it again after introduction of the quarterly form;
- if the reporting in the monthly form was not submitted for all months of the quarter, the quarterly Calculation must be submitted only for those months for which the reporting was not submitted.
Please note that by August 10, it is necessary to report for the 2nd quarter of 2026.
As before, the Calculation is submitted only in the case of accrual or payment of income to individuals in the reporting period.
For reference: relevant changes were made by Orders of the Ministry of Finance № 243 as of 07.05.2026 and № 284 as of 26.05.2026, which enter into force on July 17, 2026.