We remind you that EP payers of group 3 (both individual entrepreneurs and legal entities) must report for the 1st quarter of 2025 using new forms. The declaration forms have not yet been updated in the Electronic Office of the State Tax Service.
We remind you that on February 20, the order of the Ministry of Finance dated 01/31/2025 No. 57 came into force, which approved new declaration forms for all groups of “unitary taxpayers”.
They provide for the possibility of reporting for EP payers with the determination of the military levy obligation and the coefficient and amount of the minimum tax liability. We described the changes in detail in this article.
For EP payers of group 3: new declaration forms begin to be applied from April 1
You can familiarize yourself with the new forms at the following links:
● declaration for individuals-"units";
● declaration for legal entities-"units" of group III;
● declaration for "units" of group IV.
Who must report on the new forms from April 1?
Payers of EP group 3 (both individual entrepreneurs and legal entities) will report for the first quarter of 2025 on the new forms. This also applies to the submission of clarifying reports for past periods.
The deadline for submission is within 40 calendar days following the last calendar day of the reporting (tax) quarter. That is, for the first quarter of 2025, declarations should be submitted by May 10, 2025 inclusive. But since this is a day off, according to the rule of clause 49.20 of the Tax Code of Ukraine, the last day of the period is considered to be the operating day following the day off. That is, declarations must be submitted by 05/12/2025 inclusive.
For more information about the nuances of submitting and filling out declarations for "single entities" in group 3, read the articles from the editorial office:
New EP declaration for individual entrepreneurs of group 3: how to report for the 1st quarter?
EP declaration of group 3 for legal entities for the 1st quarter of 2025
Electronic formats of new forms
The electronic identifier of the forms of updated declarations (according to the Register of electronic forms of tax documents of the State Tax Service as of 03/21/2025) can be found here:
J0103509 - declaration for single legal entities of group 3;
F0103309 - declaration for individuals-"units" of group III;
F0103407 - declarations for individuals-"units" of groups I and II;
J0103806, F0103806 - declarations for "units" of group IV.
Taxation News 2025
Reporting on CIC
Calculations and timely payment of VAT are the duty of every successful businessman!
If the volume of business transactions exceeds 1 million hryvnias per calendar month, registration as a VAT payer is mandatory. The Tax Code of Ukraine in the 2017 edition does not oblige businessmen who do not “break through” the specified amount to register, however, as the enterprise develops, such a need may arise.
Every entrepreneur should be ready to register as a payer with state authorities, calculate and pay tax, and most importantly, maintain relevant documentation as accurately and as accurately as possible. If the volume of transactions in the amount of one million hryvnias is reached in the current month, the relevant application must be submitted by the 10th of the following month. In addition, penalties are provided for the absence or untimely registration - their size can “nil” the profitability of any, even the most successful enterprise. It is quite easy to avoid penalties - you need to pay value added tax on time, taking into account all new changes and amendments to Ukrainian legislation.
Employee rebooking deadlines extended until March 31, 2025
Today, the Cabinet of Ministers adopted a resolution to extend the deferral of reserved employees until March 31.
Reservations for employees of enterprises that have not yet confirmed their criticality and rebooked employees will also be valid until this date.
The decision was made due to the difficulties caused by Russian cyberattacks at the beginning of the year.
Enterprises that have updated their criticality status can reserve employees until April 1 without a 72-hour data processing, which significantly speeds up the process.
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“Norway and Ukraine: Opportunities for productive cooperation in modern conditions”
ACG participated in an event dedicated to exploring the possibilities of cooperation between Norway and Ukraine in the current environment. The event was organized by BDO in Ukraine and the Norwegian-Ukrainian Chamber of Commerce. The event discussed key aspects of economic cooperation, investment opportunities and business development between the two countries.
Main topics of the event:
● The status of Norwegian-Ukrainian cooperation today
● The needs of the Norwegian market that Ukrainian companies can satisfy
● Features and limitations when entering the Norwegian market
● Financial instruments for export support from the Export Credit Agency
● Entering the Norwegian market during the war in Ukraine. Company experience
● Support tools from BDO in the international expansion of Ukrainian businesses
“Interesting people, lively communication, concise speeches” — this is how CEO Viktoriya Nagaychuk commented on one of the first meetings. She took an active part in the autumn networking of EBA participants.
ACG has been a member of the European Business Association (EBA) since 2018.
ACG has joined the business community of the European Business Association (EBA). This organization was founded in 1999 with the support of the European Commission in Ukraine and is currently the most influential and largest business association in Ukraine.
The association works to give its members the opportunity to jointly address issues important for the investment climate of Ukraine. Uniting more than a thousand companies, the association actively promotes the development of cooperation between Ukraine and the EU. All members of the European Business Association adhere to the highest ethical standards in business, respect and adhere to a policy of zero tolerance for corruption.
Membership in the EBA opens up new opportunities for UAPAY, which the company hopes to take advantage of in the near future.
Our goal is to help businesses in various industries to establish and optimize processes, including by implementing accounting process automation. To do this, we take into account the unique needs of companies and the legislative conditions in Ukraine.