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Ministry of Justice of Ukraine

April 9, 2026

No. 487/45881

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 25, 2026 No. 169

About modification of the Procedure for exchange of electronic documents with monitoring bodies

According to the paragraph of the tenth Item 42.6 of Article 42 of Chapter 1 of the Section II 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,

I ORDER:

1. Bring in the Procedure for exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 06, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 03, 2017 at No. 959/30827 (in edition of the order of the Ministry of Finance of Ukraine of June 01, 2020 No. 261), the following changes:

in item 4 of the Section II "official" to exclude the word;

in the Section III:

in Item 1:

in paragraph one of the word "self-employed persons" to exclude;

in paragraph three of the word "not being self-employed persons" shall be replaced with words "except self-employed persons for whom according to the tax legislation the obligation of submission of the reporting and other electronic documents by means of electronic communication electronically is established";

the fourth to state the paragraph in the following edition:

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