For the reporting year 2025, payers who provide free aid to the non-profit organizations for needs of ensuring state defense and providing humanitarian aid will submit the corporate income tax declaration using the updated form of the BD annex.
The corresponding changes to the tax declaration form came into force on September 16, 2025.
In the new BD annex, the taxpayers will indicate the following information:
- free transferring (transfer) of funds, products, cost of free performance of works, provision of services to the non-profit organizations, including charitable organizations,
- free aid for the needs of ensuring defense of the state and provision of humanitarian aid in connection with military aggression of the russian federation against Ukraine.
The BD annex provides for:
- calculation of the amount of established limit for free transferring (transfer) of funds, products, performance of works, provision of services during the reporting (tax) period to the non-profit organizations, if exceeded, adjustments to financial result before taxation are applied;
- unified reflection of free aid transactions, with systematization of such transactions according to impact on the taxation object.
For reference.
Law of Ukraine № 4254-ІХ as of 25.02.2025 “On amendments to the Tax Code of Ukraine regarding stimulation of charity during the martial law”;
Order of the Ministry of Finance of Ukraine № 897 as of 20.10.2015 “On approval of the Corporate income tax declaration form” registered in the Ministry of Justice of Ukraine on 11.11.2015 under №1415/27860 (as amended by Order of the Ministry of Finance of Ukraine № 101 as of 20.02.2023) with changes;
Order of the Ministry of Finance of Ukraine № 371 as of 25.07.2025 “On approval of amendments to the Corporate income tax declaration form”, registered in the Ministry of Justice of Ukraine on 14.08.2025 under № 1205/44611;
Letter of the State Tax Service № 23636/7/99-00-21-02-01-07 as of 01.10.2025, which provided clarifications regarding the main changes in the Corporate income tax declaration form and preparation of the BD annex (published on the State Tax Service’s web portal at the link: https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/zagalnoderjavni-podatki/podatok-na-pributok-pidpri/listi/2025-rik/print-79735.html).