Ukraine’s Finance Ministry has updated the corporate profit tax declaration form. The changes entered into force on 24 June 2026 and affect the form approved by earlier ministry orders, adding new fields for specific categories of taxpayers.
The key update is a new line for legal entities that pay the fourth-group single tax. It is intended for income from the sale or other disposal of securities, as well as income from profit distribution by issuers of corporate rights, investment certificates and other securities.
What companies need to prepare
The ministry also updated several existing declaration lines and introduced a new appendix. Its indicators will be transferred into the main declaration, which means companies affected by the change need to prepare reporting data in a more structured way.
The new form will not apply immediately to the reporting period already underway. Under the Tax Code, new reporting forms are used from the tax period that follows the period of official publication.
The change is especially relevant for agricultural enterprises that belong to the fourth group of single tax payers and carry out operations with corporate rights or securities.
For accountants, the practical task is to review the new appendix in advance and avoid last-minute corrections when the next reporting period closes.
