Ukraine has introduced new rules for submitting tax returns for individual entrepreneurs and self-employed citizens
Starting in 2026, a different procedure for submitting a tax calculation will be introduced for tax agents – individual entrepreneurs (IEOs) and individuals engaged in independent professional activities. This involves a report on the amounts of income accrued (paid) to individuals, tax withheld from them, and the accrued single contribution.
According to the updated rules, individual entrepreneurs and self-employed individuals as tax agents will submit a tax calculation within the deadlines specified for the tax quarter, while the indicators will need to be reflected with monthly detail within the reporting quarter. At the same time, other tax agents (except for individual entrepreneurs and self-employed persons) will report within the deadlines established for the tax month.
The tax service notes that these changes are provided for by the Law of Ukraine No. 4536-IX of July 16, 2025 “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine in Connection with the Adoption of the Law of Ukraine “On Integrated Prevention and Control of Industrial Pollution” and in Order to Improve Certain Provisions of Tax Legislation.”
The document, in particular, updated the norms regarding the deadlines for submitting tax calculations – in paragraph 51.1 of Article 51 and in paragraph one of subparagraph “b” of paragraph 176.2 of Article 176 of the Tax Code of Ukraine.
In addition, from January 1, 2026, income limits for individual entrepreneurs on the simplified taxation system will also change in Ukraine, as well as the amount of taxes they must pay.
