Orders of the Ministry of Finance of Ukraine № 394 as of 24.11.2022 "On amendments to Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015" (registered in the Ministry of Justice of Ukraine on 09.12.2022 under № 1562/38898), № 438 as of 15.12.2022 "On amendments to Order of the Ministry of Finance of Ukraine № 394 as of 24.11.2022 " (registered in the Ministry of Justice of Ukraine on 19.12.2022 under № 1626/38962) made changes to the single tax payers’ declaration form of Group III and IV, in particular, annex for calculation of the minimum liability for tax (reporting) year was added (published on 30.12.2022 in the Ofitsiynyy visnyk Ukrayiny № 101).
Paragraph 46.6 Article 46 of the Tax Code of Ukraine (hereinafter – Code) stipulates that if, as a result of the introduction of new tax or change in taxation rules, tax reporting forms are changed, central executive body that ensures formation and implementation of the state financial policy, which approved such forms, is obliged to publish new reporting forms.
Before the determination of new declarations forms (calculations), which become valid for reporting for the tax period following tax period in which they were published, declarations forms (calculations) valid before such determination are valid.
Please note that according to Paragraph 64 Sub-section 10 Section XX "Transitional provisions" of the Code, it is established that the first year for which the minimum tax liability is determined is 2022.
Single tax payers of Group III, who are required to determine the minimum tax liability for the first time, submit tax declarations for 2022 using new form together with annex "Calculation of the total minimum tax liability for the tax (reporting) year".
Single tax payers of Group IV for the first time submit tax declarations for 2023 using new form together with annex "Calculation of the total minimum tax liability for the tax (reporting) year".
Please also note that Order of the Ministry of Agrarian Policy and Food of Ukraine № 955 as of 29.11.2022 "On amendments to the Calculation of share of the agricultural product production", registered in the Ministry of Justice of Ukraine on 20.12.2022 under № 1639/38975, made changes to the form of "Calculation of share of the agricultural product production" (published on 23.12.2022 in the Ofitsiynyy visnyk Ukrayiny № 99).