The Ministry of Finance of Ukraine has approved new forms for tax calculations regarding personal income tax (PIT), the military levy, and the single social contribution. The procedure for filling them out has also been updated. This was reported by RBC-Ukraine, citing the State Tax Service (STS).
Division by taxpayer categories
The new reporting forms will be used by two categories of taxpayers, but with significant differences in the procedure and deadlines for submission.
Tax agents — legal entities, excluding individual entrepreneurs (FOPs) and persons engaged in independent professional activity — will begin submitting reports using the new form for July 2026.
FOPs and persons engaged in independent professional activity are switching to a quarterly calculation with a mandatory breakdown of indicators by month within the quarter.
Transition period for entrepreneurs
Until August 1, FOPs and "independent" specialists can still submit calculations using the current monthly form — the new quarterly form is not yet applicable. Currently, the STS is accepting and processing such calculations for April–June 2026.
Important: the calculation is still submitted only if income was accrued or paid to individuals during the reporting period.
Context of changes
Previously, RBC-Ukraine reported that as of July 1, 2026, the procedure for crediting the military levy in Ukraine changed. Now, all funds are directed to a special fund of the state budget for the pay of military personnel, and the State Treasury has opened new budget accounts for these purposes.
Additionally, as of January 1, 2026, new rates for the single tax and military levy apply to FOPs of the first and second groups — this is part of a general tax system reform aimed at optimizing administration and increasing the transparency of fiscal processes.
