Page 2. Taxes

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…

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).

As of August 2026, SAF-T UA is filed only by large taxpayers and only at the request of the tax authority during a documentary tax audit, no later than two working days after the day the request is received (Article 85.2 of the Tax Code of Ukraine, ПКУ). Current legislation provides for no regular annual filing, and small businesses and sole proprietors (ФОП) are outside the obligation. Legal basis: where the obligation comes from The obligation has two levels: the Tax Code provision and the Ministry of Finance's technical procedure. Article 85.2 of the Tax Code of Ukraine…

Failure to pay taxes in Ukraine can result in significant financial losses. Legislation provides for penalties depending on the period of delay, as well as penalties for individual entrepreneurs who have not paid the unified tax in time. Let's consider the details of penalties and the algorithm of their calculation. Let us consider the details of penalties and the algorithm of their calculation. Let's look at the details of penalties and the algorithm for calculating them. Main penalties for failing to pay taxes According to the State…

Recent changes in Ukrainian legislation have significantly affected individual entrepreneurs (IEs) by introducing a new military tax. The adopted draft law No. 11416-d obliges sole proprietors of groups I and II to pay the fee starting from October 2024, and group III will start doing so from February 2025. These innovations require a careful approach to tax reporting, which can be a challenge for small businesses. Military fee: what entrepreneurs need to know? For groups I and II of sole proprietors: Payments…