- Ukraine Updates Rules for International Tax Information Exchange
- Parliament Committee Backs Simplified Rules for Service Documentation
- New Deadlines Set for Reporting Employee Hires and Terminations
- Ukraine Raises “Green” Tariffs for Household Renewable Energy Producers
Ukraine Updates Rules for International Tax Information Exchange
The Ministry of Finance of Ukraine has introduced important amendments to the Procedure for the Exchange of Tax Information with Competent Authorities of Foreign States. The updated regulation, enacted through Orders No. 446 (August 29, 2025) and No. 485 (September 22, 2025), took effect on October 3 following its official publication.
The revised procedure defines how the State Tax Service (STS) exchanges tax-related information with foreign authorities — through specific requests, spontaneous exchanges, or within the framework of international treaties, including the Convention on Mutual Administrative Assistance in Tax Matters.
The document clarifies detailed procedures for preparing and submitting outgoing requests, processing incoming ones, handling responses, and monitoring compliance with information exchange protocols. Exchanges may occur in written or electronic form, ensuring secure and verifiable communication between tax administrations.
Outgoing requests can now be initiated in broader circumstances — such as detecting potential tax base erosion, verifying foreign-held data, examining transfer pricing or controlled foreign company issues, and addressing suspected tax evasion or money laundering schemes.
These updates strengthen Ukraine’s ability to meet its international obligations, enhance transparency, and prevent cross-border tax abuse. By aligning with global standards, Ukraine continues to improve cooperation with international partners and reinforce trust in its fiscal system.
Parliament Committee Backs Simplified Rules for Service Documentation
The Verkhovna Rada Committee on Finance, Tax, and Customs Policy has recommended that Parliament adopt Bill No. 14023 as a basis for further consideration. The draft law proposes an amendment to Article 9 of the Law of Ukraine “On Accounting and Financial Reporting”, aiming to simplify the preparation of primary documents for service provision.
According to Committee Chair Danylo Hetmantsev, the initiative is designed to reduce administrative burdens on businesses and align accounting procedures with modern commercial practices.
Under the proposal, companies would be allowed to stipulate in their contracts a simplified procedure for service acceptance acts. Specifically, such acts could be issued without specifying the position, surname, or signature of the client, provided that:
- the contract explicitly allows this simplified form; and
- the service has been fully paid for via non-cash settlement.
However, for services financed from the state budget, the existing documentation requirements would remain unchanged.
If adopted, the bill could streamline business operations, reduce paperwork, and modernize Ukraine’s accounting practices—another small but meaningful step toward a more efficient regulatory environment.
New Deadlines Set for Reporting Employee Hires and Terminations
Starting October 1, 2025, the Law No. 4536-IX — “On Amendments to the Tax Code of Ukraine and Other Legislative Acts in Connection with the Adoption of the Law on Integrated Prevention and Control of Industrial Pollution” — comes into effect, introducing a range of updates to tax legislation.
Among its key provisions are new reporting timelines for the submission of information regarding the hiring and dismissal of employees. Beginning January 1, 2026, the Tax Code will establish the following deadlines under subparagraph 70.16.1 of Article 70:
- Legal entities, government bodies, and tax agents must report employee hires and terminations within 20 calendar days following the end of the reporting month.
- Individual entrepreneurs and self-employed persons will have 40 calendar days after the end of the reporting quarter to submit this information.
These changes aim to synchronize tax reporting procedures with broader administrative reforms and improve coordination between employers and tax authorities. By standardizing timelines across different categories of taxpayers, the measure is expected to enhance transparency and streamline employment data management within Ukraine’s tax system.
Ukraine Raises “Green” Tariffs for Household Renewable Energy Producers
The National Energy and Utilities Regulatory Commission (NEURC) has approved higher “green” tariffs for electricity generated by private households using renewable energy sources. The decision, adopted on September 30, 2025 (Resolution No. 1568), adjusts rates depending on the year of installation and the type of system.
For solar installations up to 30 kW, commissioned between January 1 and December 31, 2025, the tariff will increase from 630.24 to 639.16 kop/kWh (excluding VAT).
For wind systems up to 30 kW, installed between 2015–2019, the rate will rise from 555.64 to 563.51 kop/kWh.
Solar systems mounted on roofs or façades up to 50 kW (commissioned in 2019) will now receive 876.57 kop/kWh, while wind systems up to 50 kW will range from 563.51 kop/kWh (2019) to 451.33 kop/kWh (2025–2029).
For hybrid wind-solar systems up to 50 kW, the tariffs will vary from 793.09 kop/kWh (2019) to 516.55 kop/kWh (2025–2029).
The tariff adjustments reflect inflationary trends and ongoing support for small-scale renewable generation. By updating the feed-in rates, NEURC aims to maintain investment appeal in the household renewable energy sector and encourage continued growth of decentralized, sustainable power production across Ukraine.
