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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 29, 2025 No. 446

About modification of the Procedure for exchange of tax information with competent authorities of the foreign countries

According to the Section I of Chapter III of the Convention on the mutual administrative aid in tax cases ratified by the Law of Ukraine of December 17, 2008 No. 677-VI "About ratification of the Convention on the mutual administrative aid in tax cases", international treaties of Ukraine on avoidance of double taxation, subitem 19-1.1. 32 Items 19-1. 1 Article 19-1 of the Section I of the Tax code of Ukraine, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of approval of the directive of Council 2011/16/EU of February 15, 2011 about administrative cooperation in the field of the taxation and about cancellation of the Directive 77/799/EEC and ensuring effective exchange of tax information with competent authorities of other states concerning correctness of application of the tax legislation and prevention of tax avoidance I ORDER:

1. Make changes to the Procedure for exchange of tax information with competent authorities of the foreign countries approved by the order of the Ministry of Finance of Ukraine of April 16, 2022 No. 118, registered on June 06, 2022 at No. 606/37942, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. In accordance with the established procedure to provide to department of the international taxation of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

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