The controlled transactions report for 2025 is due by 1 October 2026 (clause 39.4.2 of the Tax Code of Ukraine). It is filed by corporate income tax payers whose annual revenue exceeded UAH 150 million and whose transactions with a related non-resident or another counterparty listed in Article 39 exceeded UAH 10 million with a single counterparty during the year (sub-clause 39.2.1.7).
Key points
Controlled transactions are those…
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Tax reports in Ukraine are filed online through the State Tax Service (STS) Electronic Cabinet or accounting software, signed with a qualified electronic signature (QES). A report is accepted once the second receipt confirms acceptance; the filing time is the time shown in the first receipt (
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Tax reporting in Ukraine means the returns and reports a business files with the State Tax Service (STS) for each reporting period, within the deadlines of Article 49.18 of the Tax Code. An LLC on the general system reports monthly for VAT…
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On 25 September 2026 the State Tax Service of Ukraine published a List of common technical errors found by the automated check of SAF-T UA files. It is an xlsx table with two blocks: 116 FE checks (key/keyref identity constraints) and 18 RE checks (logical consistency and data integrity). Large taxpayers should run their file against this list in advance: when the file is requested during a documentary tax audit, it must be provided no later than two working days after the day the request is received (Article 85.2 of the Tax Code of Ukraine).
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In Ukraine, grant funds are checked in one of three formats: agreed-upon procedures under ISRS 4400 (Revised), an assurance engagement under ISAE 3000 (Revised), or an audit of the project's financial statements, carried out as a special purpose audit or an audit under GAGAS. The format is set by the donor's grant agreement. For EU grant contracts for external actions, the General Conditions (Annex II) expressly require an expenditure verification report following the Annex VII model. That means agreed-upon procedures: the practitioner reports factual findings, and the contracting authority…
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