On 3 February 2025, the press service of the Ministry of Finance announced that the Ministry of Finance issued Order No. 39 dated 24 January 2025 and Order No. 53 dated 30 January 2025, which approved a new form for the Tax Calculation of Personal Income Tax and Unified Social Contribution Amounts, as well as updated the Procedure for its completion and submission by tax agents.
The amendments will apply to all tax agents, including legal entities and individual entrepreneurs who pay income to individuals.
The new form of the Tax Calculation changes its structure and will now include the main calculation and several annexes:
- Annex 1 – Information on unified social contribution;
- Annex 4 DF – Information on income;
- Annex 5 – Information on labour relations;
- Annex 6 – Data on special length of service.
Note that due to the adoption of Law No. 4015-IX (Draft Law No. 11416-d) on 10 October 2024, which amended the Tax Code of Ukraine, starting from 2025, such tax calculation shall be submitted monthly, within 20 calendar days after the end of the reporting month.
In this case, calculations for the IV quarter of 2024 are to be submitted in the old form by 10 February 2025, and reports for January 2025 are to be submitted in the new form by 20 February 2025.
The respective orders come into force on the date of their official publication. As of 05 February 2025, they have not yet been published.
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