New tax reporting forms are being introduced in Ukraine: what will change from July 17

The Ministry of Finance of Ukraine has approved new forms of Tax calculation of amounts of income accrued or paid to individuals, withheld taxes and accrued single contribution. The procedure for filling out and submitting relevant reports has also been updated.

The new rules will enter into force on July 17, 2026, the State Tax Service of Ukraine reported.

When new forms will be used

The practical application of the updated forms will begin on August 1, 2026.

Tax agents, except for natural persons — entrepreneurs and persons engaged in independent professional activity, will report according to the new form for July 2026.

Quarterly Tax Calculation is introduced for sole proprietorships and persons engaged in independent professional activity. It will be necessary to indicate the indicators in it separately for each month of the corresponding quarter.

What should FOP do before the introduction of the quarterly form

Until the start of the application of the new quarterly calculation of the FOP and persons who conduct independent professional activities, they can continue to submit reports according to the current monthly form.

Currently, the DPS accepts and processes tax calculations for April, May and June 2026.

At the same time, the tax service emphasizes that there is no need to duplicate already submitted reports.

If the payer has already submitted the Calculation for all months of the quarter using the monthly form, it is not necessary to re-submit the relevant data after the introduction of the quarterly form.

If the monthly reporting was not submitted for all months of the quarter, the data for the quarterly calculation must be entered only for those months for which the reporting was not previously submitted.

It is necessary to report for the second quarter by August 10

The State Tax Service drew the attention of taxpayers to the fact that by August 10, 2026, it is necessary to submit reports for the second quarter.

As before, the Tax Calculation is submitted only if income was accrued or paid to individuals during the reporting period.

The corresponding changes were approved by orders of the Ministry of Finance of Ukraine dated May 7, 2026 #243 and dated May 26, 2026 #284. The documents enter into force on July 17, 2026.