Government approves new tax reporting form: what will change in 2025 3 February 2025
Kyiv • UNN
The Government has approved a new form of personal income tax and unified social tax calculation, changing the frequency of submission from quarterly to monthly. The new form will be effective from January 2025.
The procedure for calculating personal income tax (PIT) and unified social tax (UST) has also been updated.
Reported by UNN with reference to the press service of the Ministry of Finance of Ukraine.
Details
The Ukrainian government has introduced a new form of tax calculation for personal income tax (PIT) and unified social contribution (USC).
According to the Ministry of Finance, the amendments apply to all tax agents, including legal entities and individual entrepreneurs who pay income to individuals.
The agency reminded that in 2024, amendments to the Tax Code of Ukraine and other laws were adopted in the context of ensuring budgetary balance during martial law.
The tax period for submitting tax calculations of personal income tax and unified social tax was changed from quarterly to monthly.
Starting in 2025, the tax calculation will be submitted monthly, within 20 calendar days after the end of the reporting month.
Until February 10, 2025, reports for the fourth quarter of 2024 shall be submitted in the old form.
Starting from February 20, 2025, reports for January 2025 will be submitted in a new form.
The new form of the report changes its structure and will now include the main calculation and several annexes
The relevant annexes are available on the website of the Ministry of Finance of Ukraine.
The government believes that these changes will allow for more efficient control over the payment of taxes and contributions;
It is expected that violations will be detected quickly and, accordingly, will ensure timely receipt of funds to the state budget of Ukraine.
