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new form PIT and USC

The Ministry of Finance has approved a new form of consolidated reporting on PIT and USC

3/3/2025
new form PIT and USC

The Ministry of Finance has approved a new form of consolidated reporting on PIT and USC

The Ministry of Finance of Ukraine has approved a new form of tax calculation for PIT (Personal Income Tax) and USC (Unified Social Contribution) and has also updated the procedure for its completion and submission.

Orders approving the new tax calculation forms:

  • Order of the Ministry of Finance of Ukraine dated January 24, 2025, No. 39 "On Amendments to the Order of the Ministry of Finance of Ukraine dated January 13, 2015, No. 4," registered with the Ministry of Justice of Ukraine on January 29, 2025, under No. 157/43563.
  • Order of the Ministry of Finance of Ukraine dated January 30, 2025, No. 53 "On Amendments to the Order of the Ministry of Finance of Ukraine dated January 24, 2025, No. 39," registered with the Ministry of Justice of Ukraine on January 31, 2025, under No. 164/43570.

The changes apply to all tax agents, including legal entities and individual entrepreneurs (IEs) who pay income to individuals.

Starting from 2025, the tax calculation must be submitted monthly, within 20 calendar days following the end of the reporting month.

  • Until February 10, 2025, reports for Q4 2024 must be submitted using the old form.
  • Until February 20, 2025, reports for January 2025 must be submitted using the new form.

The new reporting form changes its structure and will now include the main calculation and several annexes:

  • Annex 1: Information on USC.
  • Annex 4DF: Information on income.
  • Annex 5: Information on labor relations.
  • Annex 6: Data on special work experience.