This change follows the approval of amendments made by the Ministry of Finance of Ukraine’s Order No. 431 dated September 9, 2024.
Key Details
Reason for Amendments: The changes were introduced to align the declaration with the National Classifier NK 018:2023 "Classifier of Buildings and Structures."
Implementation Timeline: According to Section 46.6 of the Tax Code of Ukraine, new declaration forms come into effect for the reporting period following the one in which they were officially published. Until the start of the new reporting period, the previous version of the declaration remains valid.
Effective Date: The updated declaration form will be mandatory starting January 1, 2025. Prior to that date, taxpayers should continue to use the currently valid declaration form, which was approved by Order No. 408 (as amended).
The Main Department of the State Tax Service in the Sumy region clarified that until the end of 2024, when determining tax liabilities for real estate tax other than land, taxpayers must continue to use the previously established declaration form.
