Starting from 2025, the procedure for submitting tax reports will change for all tax agents, including legal entities and sole proprietors who pay income to individuals. In particular, tax calculations for personal income tax and social security contributions will now be submitted monthly, rather than quarterly. This was announced by press service Ministry of Finance of Ukraine.
Reports must be submitted by the 20th of the following month after the end of the reporting period. These changes were introduced after the Tax Code of Ukraine was updated in the fall of 2024, which also takes into account the need to ensure a balanced budget under martial law.
Reports for the fourth quarter of 10 will be submitted using the old form by February 2025, 2024, and the report for January 2025 should already be submitted using the new form by February 20, 2025. The new tax calculation form includes the main calculation and several annexes, including:
- Appendix 1 – Information about the ECS.
- Appendix 4DF – Income information.
- Appendix 5 – Information on employment relations.
- Appendix 6 – Data on special experience.
These changes are designed to ensure more effective control over budget revenues, as well as simplify the reporting process for taxpayers. They reduce the number of errors and delays in reporting, and create more convenient conditions for business.
The approval of new forms of tax calculation became possible thanks to the orders of the Ministry of Finance of Ukraine dated January 24, 2025 and January 30, 2025.
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