By February 20, 2025, companies and individual entrepreneurs must submit tax returns for January in accordance with the updated rules. From now on, personal income tax and unified social tax reports are submitted monthly, not quarterly. This was reported by UNN.
Details
On February 6, new forms of Tax calculation came into force and are already available for download on the web portal of the State Tax Service of Ukraine.
According to the new rules, personal income tax and unified social tax reports are to be submitted on a monthly basis. This will facilitate control over budget revenues.
Now, by the 20th day of each month, you must submit the Settlement for the previous month in the new form.
That is, the first report for January 2025 is due by February 20, 2025.
And until February 10, 2025, the Settlement with the type “Reporting”/“Reporting new” for the fourth quarter of 2024, drawn up in the old form, was submitted.
What you need to file reports in accordance with the new rules:
Settlements with the “Clarifying” type must now be executed in a new form.
Reports prepared in the old form had to be submitted by February 10, 2025.
Recall
On February 3, the Ukrainian government introduced a new form of tax calculation for PIT (personal income tax) and SSC (unified social contribution).
In particular, the government believes that these changes will allow for more efficient control over the payment of taxes and contributions.