The Ministry of Finance announced the full transition of primary financial monitoring to “digital” from 2026
From the beginning of 2026, updated reporting rules for primary financial monitoring entities will come into force in Ukraine. The Ministry of Finance is fully switching to electronic format and will stop using paper documents in this area. This was reported by the Ministry of Finance ..
The key change was the complete abandonment of paper media and text files for the formation of annual administrative reporting in form No. 2-finmon. From now on, reports will be submitted exclusively in electronic form through a single web portal for the use of public funds. A special online tool has been created on the portal that allows not only to submit a report, but also to automate its completion.
The new service provides automatic logical and arithmetic verification of data even when entering information, instantly confirms acceptance of the document, and reduces the risk of errors that can lead to penalties.
The Ministry of Finance has also revised the reporting deadlines so that businesses have more time to adapt. The main report will need to be submitted by January 25 of the year following the reporting year, and the corrected report — if errors are detected — by January 30.
The new rules are mandatory for financial monitoring entities that are under the supervision of the Ministry of Finance. These include, in particular, representatives of the gambling business, auditors, accountants, tax consultants, real estate intermediaries, as well as dealers in art, precious metals and stones.
SPFM, or “primary financial monitoring entities”, play a key role in the anti-money laundering system. They are the ones who are required to identify clients and inform the State Financial Monitoring Service about suspicious financial transactions, since the state cannot track all transactions on its own.
