{"id":8870,"date":"2025-08-11T15:15:44","date_gmt":"2025-08-11T12:15:44","guid":{"rendered":"https:\/\/docnova.ai\/?p=8870"},"modified":"2026-05-11T08:35:37","modified_gmt":"2026-05-11T05:35:37","slug":"modifications-de-la-declaration-dimpot-sur-les-societes-en-ukraine-2025","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/ukraine-corporate-income-tax-declaration-amendments-2025\/","title":{"rendered":"L'Ukraine introduit d'importants amendements au formulaire de d\u00e9claration de l'imp\u00f4t sur les soci\u00e9t\u00e9s"},"content":{"rendered":"<style>.kb-row-layout-id8870_4c2f0c-b9 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8870_4c2f0c-b9 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8870_4c2f0c-b9 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8870_4c2f0c-b9{background-color:var(--global-palette9, #ffffff);}.kb-row-layout-id8870_4c2f0c-b9 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8870_4c2f0c-b9 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8870_4c2f0c-b9 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8870_4c2f0c-b9 alignfull has-theme-palette9-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column8870_e1559a-2d > .kt-inside-inner-col,.kadence-column8870_e1559a-2d > 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.kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8870_38797b-29 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8870_38797b-29 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8870_38797b-29 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8870_38797b-29 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8870_38797b-29 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8870_38797b-29 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col{display:flex;}.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col,.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col{row-gap:36px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8870_75ccc9-c8{position:relative;}@media all and (max-width: 1024px){.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8870_75ccc9-c8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8870_75ccc9-c8\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id8870_886ea8-f5 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id8870_886ea8-f5 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id8870_886ea8-f5 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8870_886ea8-f5{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;overflow:clip;isolation:isolate;}.kb-row-layout-id8870_886ea8-f5 > .kt-row-layout-overlay{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;}.kb-row-layout-id8870_886ea8-f5{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}.kb-row-layout-id8870_886ea8-f5 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8870_886ea8-f5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id8870_886ea8-f5{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-row-layout-id8870_886ea8-f5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8870_886ea8-f5{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8870_886ea8-f5 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column8870_36affb-cf > .kt-inside-inner-col{display:flex;}.kadence-column8870_36affb-cf > .kt-inside-inner-col,.kadence-column8870_36affb-cf > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8870_36affb-cf > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8870_36affb-cf > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column8870_36affb-cf > .kt-inside-inner-col > *, .kadence-column8870_36affb-cf > .kt-inside-inner-col > figure.wp-block-image, .kadence-column8870_36affb-cf > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column8870_36affb-cf > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column8870_36affb-cf > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8870_36affb-cf{text-align:center;}.kadence-column8870_36affb-cf{position:relative;}@media all and (max-width: 1024px){.kadence-column8870_36affb-cf > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column8870_36affb-cf > .kt-inside-inner-col > *, .kadence-column8870_36affb-cf > .kt-inside-inner-col > figure.wp-block-image, .kadence-column8870_36affb-cf > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column8870_36affb-cf > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column8870_36affb-cf > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column8870_36affb-cf > .kt-inside-inner-col > *, .kadence-column8870_36affb-cf > .kt-inside-inner-col > figure.wp-block-image, .kadence-column8870_36affb-cf > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column8870_36affb-cf > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8870_36affb-cf kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image8870_a5e7d6-41:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image8870_a5e7d6-41.kb-image-is-ratio-size, .kb-image8870_a5e7d6-41 .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image8870_a5e7d6-41.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image8870_a5e7d6-41 .kb-image-is-ratio-size{align-self:unset;}.kb-image8870_a5e7d6-41{max-width:100px;}.image-is-svg.kb-image8870_a5e7d6-41{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image8870_a5e7d6-41 img{width:100%;}.kb-image8870_a5e7d6-41 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image8870_a5e7d6-41 size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"256\" height=\"192\" data-attachment-id=\"8866\" data-permalink=\"https:\/\/docnova.ai\/fr\/saf-t-electronic-reporting-in-ukraine\/ukraine_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/ukraine_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"ukraine\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/ukraine_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/ukraine_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"ukraine\" class=\"kb-img wp-image-8866\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/ukraine_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/ukraine_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a, .wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a[data-kb-block=\"kb-adv-heading8870_40f2aa-0a\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a[data-kb-block=\"kb-adv-heading8870_40f2aa-0a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a[data-kb-block=\"kb-adv-heading8870_40f2aa-0a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a, .wp-block-kadence-advancedheading.kt-adv-heading8870_40f2aa-0a[data-kb-block=\"kb-adv-heading8870_40f2aa-0a\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading8870_40f2aa-0a wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading8870_40f2aa-0a\"><strong><strong>Ukraine Introduces Major Amendments to<\/strong><\/strong><br><strong><strong>Corporate<\/strong><\/strong> <strong><strong>Income Tax Declaration Form<\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column8870_c1b325-95 > .kt-inside-inner-col,.kadence-column8870_c1b325-95 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8870_c1b325-95 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8870_c1b325-95 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8870_c1b325-95 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8870_c1b325-95 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8870_c1b325-95{position:relative;}@media all and (max-width: 1024px){.kadence-column8870_c1b325-95 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8870_c1b325-95 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8870_c1b325-95\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Effective June 13, 2025<\/strong>, the Ministry of Finance of Ukraine has implemented significant amendments to the Corporate Income Tax Declaration form under <strong>Order No. 215 dated April 24, 2025<\/strong>. These changes were introduced in accordance with <strong>Law No. 4112-IX<\/strong>, which incorporates the <strong>OECD\u2019s recommendations<\/strong> on tax measures to combat the bribery of foreign public officials in international business transactions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key Changes<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-6ad4e947 wp-block-group-is-layout-constrained\" style=\"padding-right:var(--wp--preset--spacing--60);padding-left:var(--wp--preset--spacing--60)\"><style>.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_d40fcf-30:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_d40fcf-30 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_d40fcf-30 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_d40fcf-30 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items8870_d40fcf-30 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items8870_d40fcf-30 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-8870_ab0e33-fc .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_ab0e33-fc\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Special Marks Section<\/strong>: A new entry has been added to indicate cases where a taxpayer submits an amended return following notification from the tax authority about potential transactions involving the provision of improper benefits to foreign public officials.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8870_2120c4-b7 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_2120c4-b7\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>New Reporting Lines<\/strong>:<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8870_e079bd-eb .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_e079bd-eb\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Increased tax liability amounts resulting from such amendments.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8870_5275d5-fc .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_5275d5-fc\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">A 9% penalty for amendments filed within 90 days of receiving notification.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8870_845ce9-bc .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_845ce9-bc\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">An 18% penalty for amendments filed after 90 days.<\/span><\/li>\n<\/ul><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Annex Amendments<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-6ad4e947 wp-block-group-is-layout-constrained\" style=\"padding-right:var(--wp--preset--spacing--60);padding-left:var(--wp--preset--spacing--60)\"><style>.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_ea2a40-f8:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_ea2a40-f8 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_ea2a40-f8 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8870_ea2a40-f8 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items8870_ea2a40-f8 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items8870_ea2a40-f8 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-8870_bb37f5-8b .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_bb37f5-8b\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong><strong>Annex PI<\/strong>: <\/strong>New lines have been introduced to report expenses and asset depreciation related to transactions suspected of providing improper benefits.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8870_bc75ec-10 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8870_bc75ec-10\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Annex DIYA<\/strong>: New reporting lines require disclosure of payments linked to suspected bribery, including those covered under Articles 369 and 369\u00b2 of the Criminal Code of Ukraine.<\/span><\/li>\n<\/ul><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong><strong><strong>Objective<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-i2cpd390\">These amendments aim to improve transparency, strengthen anti-bribery compliance, and align Ukraine\u2019s corporate tax reporting with international standards. The updated declaration form and annexes are now <strong>mandatory<\/strong> for all corporate income taxpayers in Ukraine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"viewer-mhuvs392\"><a href=\"https:\/\/tax.gov.ua\/zakonodavstvo\/podatkove-zakonodavstvo\/nakazi\/79553.html\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#043276\" class=\"has-inline-color\">Order of the Ministry of Finance of Ukraine No. 215<\/mark><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/tax.gov.ua\/data\/normativ\/000\/005\/79553\/Zm_ni_1_.docx\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#043276\" class=\"has-inline-color\">Changes to the Corporate Income Tax Declaration Form<\/mark><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/tax.gov.ua\/zakonodavstvo\/podatkove-zakonodavstvo\/nakazi\/79553.html\" target=\"_blank\" rel=\"noreferrer noopener\">Order of the Ministry of Finance of Ukraine No. 215<\/a><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"1\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/ukraine-corporate-income-tax-declaration-amendments-2025\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Ukraine Introduces Major Amendments to Corporate Income Tax Declaration Form<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-08-11T15:15:44+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tao\u00fbt 11, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Ukraine Introduces Major Amendments toCorporate Income Tax Declaration Form Effective June 13, 2025, the Ministry&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/saf-t-electronic-reporting-in-ukraine\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">SAF-T Electronic Reporting in Ukraine<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-08-11T15:01:34+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tao\u00fbt 11, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>SAF-T Electronic Reporting in Ukraine Starting January 1st, 2025, large taxpayers in Ukraine will be&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ukraine Introduces Major Amendments toCorporate Income Tax Declaration Form Effective June 13, 2025, the Ministry of Finance of Ukraine has implemented significant amendments to the Corporate Income Tax Declaration form under Order No. 215 dated April 24, 2025. These changes were introduced in accordance with Law No. 4112-IX, which incorporates the OECD\u2019s recommendations on tax [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":10766,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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Introduces Major Amendments toCorporate Income Tax Declaration Form Effective June 13, 2025, the Ministry of Finance of Ukraine has implemented significant amendments to the Corporate Income Tax Declaration form under Order No. 215 dated April 24, 2025. These changes were introduced in accordance with Law No. 4112-IX, which incorporates the OECD\u2019s recommendations on tax\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-2j4","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/8870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=8870"}],"version-history":[{"count":12,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/8870\/revisions"}],"predecessor-version":[{"id":15089,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/8870\/revisions\/15089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/10766"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=8870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=8870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=8870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}