Updates to the Procedure for Sending Tax Notices-Decisions in 2026

Order No. 513 “On Approval of Amendments to the Procedure for Sending Tax Notices-Decisions by Supervisory Authorities to Taxpayers” dated 09 October 2025 was published on 28 November 2025 and enters into force 90 days after publication. Therefore, starting from 26 February 2026, the updated procedure for sending tax notices-decisions to taxpayers will take effect.

What exactly is changing in the Procedure for sending tax notices-decisions (TND)?

1. Temporary “relief measures” during martial law

If your company was audited after 01 August 2023 and, as a result, you received a TND (forms “R” or “D”), and if you pay the tax liability within 30 days from the date of receiving the TND, then:

• the penalty under this TND is cancelled automatically;
• no interest (penya) is accrued;
• a new TND with recalculated penalties will not be issued.

However, there is a requirement!

After each payment, the taxpayer must submit an electronic notification to the tax authority no later than the next working day (if the tax is paid in instalments). The notification must include the taxpayer’s name (for legal entities) or the surname, first name, and patronymic (if applicable, for individuals), as well as the taxpayer identification number (or passport details for those who refused a TIN).

If the notification is not submitted, the right to penalty cancellation may be lost.

2. Who issues a TND if the tax authority has been liquidated

Previously, the Procedure did not specify what happens if the authority that issued the original TND is no longer functioning.

The updated rule: if the authority has been liquidated, the new TND is issued by the authority that currently administers your taxes.

3. Removal of the outdated TND form “Z”

Form “Z” (Annex 8) is being removed because there are no audits that started before 01 January 2023.

As a result, the numbering of all subsequent annexes shifts by one point: the former annexes 9–33 now become annexes 8–32.4. Adding information on court decisions in TNDs

Several TND forms will now include information about court or administrative decisions that influenced the assessed tax liability.

This is introduced for transparency—so the taxpayer can immediately see why the tax amount changed.

5. Expansion of grounds for issuing TNDs and more detailed forms

Clarifications are introduced to align the Procedure with Article 58 of the Tax Code of Ukraine.

This means:

• The tax authority will be able to issue TNDs in a broader range of situations.
• TNDs will contain more detailed information: the authority will explain more clearly what was violated and how the recalculated amount was determined.

6. Technical updates to TND forms + QR codes

The forms are standardized: the text is structured and information is presented in a logical order.

Key innovation:

Certain forms (Annexes 1–3, 6, 7, 17–26, 28–30) will now include QR codes, which allow for:

• quick access to the decision in electronic format;unification of all forms by the tax authority;
• automatic reading of any amendments or clarifications in the TND.