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 and payroll and quarterly or annually for corporate profit tax; a sole proprietor (FOP) on the simplified system files annually or quarterly.
+38 (068) 777-14-74 Telegram WhatsApp
In short
- Deadlines run from the last day of the period: 20 calendar days for a month, 40 for a quarter, 60 for a year (Art. 49.18 of the Tax Code).
- An LLC on the general system files a VAT return and a payroll tax report every month, and a corporate profit tax return with financial statements quarterly or annually.
- Single-tax FOPs in groups 1 and 2 file once a year, group 3 files quarterly. A FOP with employees also files a quarterly payroll tax report.
- Next deadlines: September reports by 20 October 2026, Q3 reports by 9 November 2026, annual 2026 returns by 1 March 2027.
- The penalty for a missing or late return is UAH 340 per report, or UAH 1,020 for a repeat within a year (Art. 120.1).
What a tax report is and how it differs from financial statements
A tax return (declaration or report) is the document on which a tax is assessed and paid, or which shows the data used to calculate it (Art. 46.1 of the Tax Code). Each tax has its own form and reporting period.
Financial statements describe the company: the balance sheet, the income statement, cash flows. They are prepared from accounting records (Art. 11(1) of Law No. 996-XIV). A corporate profit tax payer files its financial statements with the STS together with the return (Art. 46.2), so for most LLCs this is one package with two parts.
LLCs on the general tax system
- Corporate profit tax. Quarterly, half-year, nine-month and annual periods on a cumulative basis (Art. 137.4). Companies with prior-year income up to UAH 40 million and newly registered payers file annually (Art. 137.5). Financial statements go with the return (Art. 46.2).
- VAT. A monthly return within 20 calendar days after the month end (Art. 203.1), electronic only (Art. 49.4). The tax is paid within the following 10 days (Art. 203.2).
- Payroll tax report. Employee income, personal income tax withheld and the single social contribution (SSC). Legal entities file it monthly within 20 days; FOP employers file quarterly within 40 days with a monthly breakdown (Art. 51.1 as amended by Law No. 4536-IX; Art. 6(2)(4) of Law No. 2464-VI).
- Other returns depend on the business: land fee by 20 February each year (Art. 286.2), environmental tax quarterly within 40 days (Art. 250.2), excise and rent payments.
LLCs and sole proprietors on the single tax
Single tax reporting, Tax Code of Ukraine
| Who | What and how often | Deadline |
|---|---|---|
| FOP, groups 1 and 2 | Annual return: income, advance payments, SSC, military levy | 60 days after year end (Art. 296.2) |
| FOP, group 3 | Quarterly return; the Q4 return includes SSC data | 40 days after quarter end (Art. 296.3) |
| LLC, group 3 | Quarterly return and annual financial statements | 40 days; statements by 28 February |
| Employer | Payroll tax report: LLC monthly, FOP quarterly | 20 or 40 days (Art. 51.1) |
Single tax payers report the military levy in the same return. For FOP groups 1, 2 and 4 it is 10% of the minimum wage per month, UAH 864.70 in 2026; for group 3 it is 1% of income. A group 3 payer registered for VAT also files a monthly VAT return.
Filing deadlines: month, quarter, year
Deadlines are counted in calendar days from the last day of the period. If the last day falls on a weekend, it moves to the next business day (Art. 49.20).
Filing deadlines, Art. 49.18 of the Tax Code
| Period | Deadline | Next date |
|---|---|---|
| Month | 20 calendar days | September — 20.10.2026; November — 21.12.2026 (20 December is a Sunday) |
| Quarter, half-year, 9 months | 40 calendar days | Q3 — 09.11.2026 |
| Year (profit tax, single tax groups 1–2) | 60 calendar days | 2026 — 01.03.2027 |
| Q4 for single tax group 3 | 40 calendar days | 09.02.2027 |
Payment has its own deadline: tax shown in a return is paid within 10 calendar days after the filing deadline (Art. 57.1).
Annual financial statements
A full set includes the balance sheet, income statement, cash flow statement, statement of changes in equity and notes (NP(S)BO 1). Small and micro companies prepare shortened statements under NP(S)BO 25. Profit tax payers file them with the return; micro and small companies file the annual statements by 28 February, medium-sized ones by 1 June (para. 5 of CMU Procedure No. 419). If the books are kept by an accounting or audit firm, the statements are signed by the company head and the head of that firm (Art. 11(1) of Law No. 996-XIV).
Penalties for late filing and how to avoid them
A missing or late return costs UAH 340 per report; a repeat within a year costs UAH 1,020 (Art. 120.1). An official who fails to file financial statements faces a fine of UAH 136–255 (Art. 164-2(1) of the Code of Administrative Offences). Under martial law, a taxpayer who could not file on time is released from liability if it files within six months after martial law ends (subpara. 69.1, para. 69, subsection 10, section XX of the Tax Code). When a delay happened through no fault of the taxpayer, see our note on penalties for a late return.
A reporting calendar set at the start of the year, a reconciliation with the budget before filing and sending each report a few days early leave time to fix a rejected report. How to file online and check the receipts is covered in our guide to filing tax reports online.
When to outsource tax reporting
Outsourcing makes sense once several reports are due each month: employees, VAT, transactions with non-residents or quarterly profit tax returns. We prepare and file returns, payroll reports and financial statements under our financial and tax reporting service and as part of accounting services for an LLC or for a sole proprietor. The fee is agreed individually and depends on the tax system, headcount and volume of transactions.
Legal basis
Provisions this article relies on
- Arts. 46.1, 46.2, 49.18, 49.20, 51.1, 57.1, 120.1, 137.4–137.5, 203.1, 296.2–296.3 of the Tax Code — returns, periods, deadlines and penalties
- Art. 11(1) of Law No. 996-XIV — preparing and signing financial statements
- Paras. 2 and 5 of CMU Procedure No. 419 — deadlines and recipients of financial statements
- Art. 164-2(1) of the Code of Administrative Offences — fine on officials for not filing financial statements
About Key Solutions
- Company
- LLC AUDIT FIRM KEY SOLUTIONS, EDRPOU code 39610085, listed in the Unified State Register.
- Contract
- We work under a contract that fixes the scope, deadlines and responsibility before the work starts. Client information is protected by professional confidentiality.
- Office
- Office in Kyiv, 77 Velyka Vasylkivska St. Clients across Ukraine are served remotely. The specialists who run projects are listed on Our employees.
FAQ
What is a tax report and how does it differ from financial statements?
A tax report is a return on which a tax is assessed and paid for a period (Art. 46.1 of the Tax Code). Financial statements are the balance sheet, income statement and other forms that describe the company based on its accounting records. Profit tax payers file financial statements with the STS together with the return (Art. 46.2).
Which reports does an LLC file every quarter?
An LLC on the general system with prior-year income above UAH 40 million files a quarterly profit tax return with interim financial statements. An LLC in single tax group 3 files a quarterly single tax return. The deadline is 40 calendar days after the quarter end. VAT returns and the payroll tax report are monthly.
When is the annual return due?
The annual profit tax return and the return of FOP groups 1–2 are due within 60 calendar days after the year end: for 2026, by 1 March 2027. Group 3 payers file for Q4 within 40 days, by 9 February 2027.
Do I have to file if there was no activity?
In most cases, yes. The Tax Code requires a return for every period with a taxable object or figures to declare, including under the simplified system (Art. 49.2). An LLC prepares financial statements every year. See also our note on zero reporting.
What is the penalty for filing a return late?
UAH 340 for each missing or late return or report, and UAH 1,020 if a penalty for the same breach was applied within the year (Art. 120.1 of the Tax Code). Late payment of tax is penalised separately.
Let us review your reporting
Tell us your tax system and which reports you already file. We will check the list and deadlines for the next quarter and suggest a support format.
Book a consultation +38 (068) 777-14-74 Telegram WhatsApp
Comments