From 01 January 2026, the Ministry of Finance of Ukraine introduces a new procedure for submitting annual reports by primary financial monitoring entities (PFMEs). From this date, annual reports will be submitted exclusively online, and the deadlines for submission have been extended. These changes were introduced to Order No. 422 by the Ministry of Finance Order No. 654 dated December 25, 2025.
This step aims to enhance the efficiency of state supervision, digitalize reporting processes, reduce administrative burden on businesses, and improve the quality of reporting data.
Key changes for businesses
- annual administrative reporting (Form No. 2-finmon) will now be submitted exclusively in electronic format through a dedicated section of the Unified Public Funds Portal.
- automation and quality control. The tool automates logical and arithmetic checks during data entry, provides instant confirmation of report acceptance, and minimizes the risk of technical errors and penalties.
- extended submission deadlines. The main report must now be submitted by January 25 of the year following the reporting year, and the corrected report by January 30.
Annual reporting for PFMEs
Annual reporting for 2025 applies to PFMEs supervised and regulated by the Ministry of Finance, including:
- organizers of gambling activities (casinos, bookmakers, gaming halls, online poker, lotteries);
- auditors, accountants, and tax consultants;
- real estate agents;
- traders in art, precious stones, and metals.
The introduction of the electronic format is part of the Ministry of Finance’s policy to transform supervision into a service-oriented function, enabling business entities to comply with anti-money laundering and counter-terrorism financing requirements easily and transparently.
We will closely monitor further developments in this area and will report on them in future Legal News.
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