The tax calculation for personal income tax and the unified social contribution should be submitted differently than before.
Since 2025, the procedure for filing tax reports will change for all tax agents, in particular, for legal entities and individual entrepreneurs paying income to individuals. In particular, the tax calculation for personal income tax and the unified social contribution will now be submitted monthly, rather than quarterly.
The press service of the Ministry of Finance of Ukraine reported this.
Reports must be submitted before the 20th day of the month following the end of the reporting month. These changes were introduced after the update of the Tax Code of Ukraine in the fall of 2024, which also takes into account the need to ensure a balanced budget under martial law.
By February 10, 2025, reports for the fourth quarter of 2024 will be submitted on the old form, and the report for January 2025 should be submitted on the new form by February 20, 2025. The new tax calculation form includes the main calculation and several appendices, in particular:
- Appendix 1 – Information on the unified social contribution.
- Appendix 4DF – Information on income.
- Appendix 5 – Information on labor relations.
- Appendix 6 – Data on special work experience.
These changes are intended to ensure more effective control over budget revenues, as well as simplify the reporting process for taxpayers. They reduce the number of errors and delays in filing reports, and create more convenient conditions for business.
The approval of new forms of tax calculation became possible thanks to the orders of the Ministry of Finance of Ukraine dated January 24, 2025 and January 30, 2025.
Recall that on October 10, the Verkhovna Rada adopted the bill on increasing taxes as a whole. In particular, for some Ukrainians, the military tax will increase from 1.5 to 5%. What and how much each Ukrainian and business will now pay for – read on TSN.ua.
