“The Government has approved a new form of tax reporting: which will change in 2025 the government approved a new form of tax calculation with PIT and ESA, changing the frequency of submission from quarterly to monthly. The new form reporting will take effect from January 2025.”, – WRITE ON: Unn.ua
Passes UNN with reference to the press service of the Ministry of Finance of Ukraine.
Details
The Government of Ukraine has a new form of tax calculation with PITs (income tax) and ESAs (a single social contribution).
According to the Ministry of Finance, changes concern all tax agents – in particular legal entities and FOPs, which pay income to individuals.
The department reminded that in 2024 amendments to the Tax Code of Ukraine and other laws in the context of ensuring budget balance during martial law were adopted.
The tax period was changed to submit the tax calculation of the amounts of PIT and ESA from quarterly to the month.
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From 2025, the tax calculation will be submitted on a monthly basis, within 20 calendar days after the end of the reporting month.
By February 10, 2025, reports for the IV quarter of 2024 were submitted in the old form.
From February 20, 2025, reports in January 2025 are submitted in a new form.
The new report form changes its structure and will now include the main calculation and several applications
The relevant annexes are set out on the website of the Ministry of Finance of Ukraine.
The government takes into account that these changes will allow more prompt control over taxes and contributions.
The rapid detection of violations is expected and, accordingly, will ensure timely receipt of funds to the State Budget of Ukraine.
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