Unofficial transfer (c) Soyuzpravoinform LLC

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 7, 2026 No. 243

About introduction of amendments to the Order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4

According to the Laws of Ukraine of February 27, 2025 No. 4280-IX "About introduction of amendments to some laws of Ukraine concerning payment of single fee on obligatory national social insurance for persons, concerning which established fact of deprivation of personal liberty owing to the armed aggression against Ukraine", of July 16, 2025 No. 4536-IX "About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine in connection with adoption of law of Ukraine "About the integrated prevention and control of industrial pollution" and for the purpose of enhancement of separate provisions of the tax legislation", of November 05, 2025 No. 4681-IX "About introduction of amendments to some laws of Ukraine concerning support of families with children and creation of the conditions promoting combination of motherhood (paternity) to professional activity" of December 03, 2025 "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation of banks the income tax of the companies in 2026 and postponement of enforcement of Electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes" of 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 to No. 4698-IX:

1. Bring in the order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4 "About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution" registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556, the following changes:

Heading to state 1) in the following edition:

"About approval of forms of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution and the Procedure for the filling and representation by tax agents of Tax calculations of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution";

Item 1 to state 2) in the following edition:

"1. Approve enclosed:

form of the Tax calculation of income amounts added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, for tax agents except the physical persons entrepreneurs and/or persons performing independent professional activity;

form of the Tax calculation of income amounts added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for the tax agents who are the physical persons entrepreneurs and/or persons performing independent professional activity;

Procedure for the filling and representation by tax agents of Tax calculations of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution.".

2. Make changes in:

forms of the Tax calculation of income amounts added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, Ukraine approved by the order of the Ministry of Finance of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of the order of the Ministry of Finance of Ukraine of January 24, 2025 No. 39), having been reworded as follows it which is applied;

Procedure for filling and representation by Tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution approved by the order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of the order of the Ministry of Finance of Ukraine of January 24, 2025 No. 39), having been reworded as follows it which is applied.

3. Approve form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for the tax agents who are physical persons - the entrepreneurs and/or persons performing independent professional activity which is applied.

4. Determine that:

1) Tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, for tax agents, except physical persons - the entrepreneurs and/or persons performing independent professional activity in form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, for tax agents, except physical persons - the entrepreneurs and/or persons performing independent professional activity, Ukraine approved by the order of the Ministry of Finance of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of this order), the first time moves in month in which this order became effective;

2) Tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, for the tax agents who are physical persons - the entrepreneurs and/or persons performing independent professional activity in form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for the tax agents who are physical persons - the entrepreneurs and/or persons performing independent professional activity, approved by the order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of this order) the first time moves for the I quarter 2026.

5. In accordance with the established procedure to provide to department of tax policy 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.

6. This order becomes effective in 30 days from the date of its official publication.

7. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of May 7, 2026, No. 243

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015, No. 4

Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for tax agents, except the physical persons entrepreneurs and/or persons performing independent professional activity (with appendices)

See. Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for tax agents, except the physical persons entrepreneurs and/or persons performing independent professional activity (with appendices) (1.88Mb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of May 7, 2026, No. 243

Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for tax agents who are the physical persons entrepreneurs and/or persons performing independent professional activity (with appendices)

See. Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for tax agents who are the physical persons entrepreneurs and/or persons performing independent professional activity (with appendices) (1.00Mb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of May 7, 2026, No. 243

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015, No. 4

Procedure for the filling and representation by tax agents of Tax calculations of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution

I. General provisions

1. This Procedure determines procedure for the filling and submission to monitoring bodies of Tax calculations of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution on obligatory national social insurance (further - single fee) the payers of single fee determined by Items 1, 16-18 parts one of article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law), according to requirements of Article 51 of Chapter 2, of subitem 70.16.1 of Item 70.16 of Article 70 of Chapter 6 of the Section II, subitem 170.4.2 of Item 170.4 of Article 170, of the subitem "b" of Item 176.2 of Article 176 of the Section IV, subitem 1.6 of Item 16-1 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - the Code) for item 4 of part two of article 6 of the Law.

2. In this Procedure terms and reducings are used in the following values:

State register - State register of obligatory national social insurance;

single fee - single fee on obligatory national social insurance;

insured person - (paid) physical person which according to the law is subject to obligatory national social insurance and pays and/or for which it is paid the single fee (was paid) in the procedure established by the law;

code of category of insured person - the codes of categories of insured persons specified in the Table of correspondences of codes of categories of insured persons and codes of accrual base and the sizes of single fee obligatory national social insurance (appendix 1 to this Procedure);

The codifier - the codifier of administrative and territorial units and the territories of territorial communities approved by the order of the Ministry of development of communities and the territories of Ukraine;

the tax agent - the tax agent determined by subitem 14.1.180 of Item 14.1 of Article 14 of the Section I of the Code;

the payer of single fee - the payer of single fee determined by Items 1, 16-18 parts one of article 4 of the Law;

the payer - the tax agent and the payer of single fee;

Calculation of SPINNING TOPS - Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for tax agents, except the physical persons entrepreneurs and/or persons performing independent professional activity;

Calculation of FLP/NPD - Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons - and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for the tax agents who are the physical persons entrepreneurs and/or persons performing independent professional activity;

the register of insurers - the automated bank of data created for accounting of payers of single fee insurers;

the register of insured persons - the automated bank of data created for conducting single accounting of the physical persons which are subject to obligatory national social insurance according to the Law.

3. Action of this Procedure extends to tax agents, namely: legal entities (their branches, departments, other separate divisions), self-employed faces, representation of nonresidents - legal entities, investors (operators) under the production sharing agreement which irrespective of the organization-legal status and method of the taxation other taxes and/or charge forms (payments, provisions) the income (in cash or non-cash form) charge (pay, provide) the income and/or shall charge, hold and pay to physical person the tax provided by the Section IV of the Code to the budget from name and at the expense of physical person from the income paid to such person and also military collection, is stipulated in Item 16-1 subsection 10 of the Section XX "Transitional provisions" of the Code, on the payers of single fee determined by Items 1, 16-18 parts one of article 4 of the Law.

4. Representation by the payer Rascheta of SPINNING TOPS or Rascheta FLP/NPD for the period in whom the procedure of the termination was carried out, it is performed before completion of such procedures (state registration of the termination of the legal entity and/or state registration of the termination of business activity of the physical person - the entrepreneur).

5. Tax agents, payers of single fee, except the physical persons entrepreneurs and/or persons performing independent professional activity (further - legal entities) Calculation of SPINNING TOPS moves within 20 calendar days following behind the last calendar day of reporting (tax) month (subitem 49.18.1 of Item 49.18 of Article 49 of Chapter 2 of the Section II of the Code).

The accounting period is calendar month.

6. Tax agents, payers of single fee the physical persons entrepreneurs and/or persons performing independent professional activity, Calculation of FLP/NPD moves within 40 calendar days following behind the last calendar day of reporting (tax) quarter (subitem 49.18.2 of Item 49.18 of Article 49 of Chapter 2 of the Section II of the Code). Separate Calculation of FLP/NPD for calendar year does not move.

The accounting period is the calendar quarter (with breakdown on months of reporting quarter).

7. If the last day of term of representation of Calculation of SPINNING TOPS or Calculation of FLP/NPD is the share of day off or holiday, the operational (bank) day following day off or in the holiday is considered last afternoon of term.

Calculation of SPINNING TOPS or Calculation of FLP/NPD moves only in case of charge of the amounts of the specified income to the taxpayer during the accounting period.

Based on data on the amounts of the withheld and/or paid tax which are specified in Calculation of SPINNING TOPS or Calculation of FLP/NPD charge of the tax liability is not made.

8. Calculation of SPINNING TOPS or Calculation of FLP/NPD moves irrespective of, pays or the tax agent does not pay the income to taxpayers and whether are paid by the payer of single fee of the amount of such fee actually after their charge to payment during the accounting period.

9. Calculation of SPINNING TOPS or Calculation of FLP/NPD moves in monitoring bodies in the main place of accounting.

10. If the separate division of the legal entity is not authorized to charge, hold and pay (to transfer) tax into the budget and has no separate balance and independently does not conduct settlings with insured persons for payment of single fee on not budget accounts, Calculation of SPINNING TOPS for such division gives the legal entity to monitoring body in the main place of accounting.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info