Individuals-entrepreneurs and individuals involved in independent professional activities who are tax agents must submit tax calculation of the amounts of income accrued (paid) to individuals-taxpayers, amounts of tax withheld from them, as well as amounts of accrued single contribution for the first quarter of 2026, by May 11, 2026.

Starting in 2026, a quarterly reporting period has been established for individuals-entrepreneurs and self-employed persons, broken down by months of the reporting quarter. That is, reporting is required once a quarter, but with details for each month.

However, the updated Calculation form for quarterly period has not yet been approved. Draft amendments to Order of the Ministry of Finance are still undergoing approval procedure. Therefore, according to legislation, the previous reporting form is still in effect.

Therefore: individuals-entrepreneurs and persons involved in independent professional activities must submit Calculation for January, February and March 2026 in the current form provided for the monthly reporting period.

State Tax Service processes and uploads to information systems following Calculations for January, February and March 2026.

When is report submitted?

Tax calculation is submitted only if during the quarter:

- income was accrued or paid to individuals,

- tax was withheld or single contribution was accrued.

If there were no such transactions – report does not need to be submitted.

Responsibility

Responsibility for failure to submit or untimely submission of Calculation for January, February and March 2026 will apply in case of failure to submit reporting by the deadline – May 11, 2026.

For reference:

Changes are provided for by the Law of Ukraine № 4536-IX as of 16.07.2025, which entered into force on January 1, 2026, which particularly amended the Tax Code of Ukraine regarding procedure for submitting calculation.