Ukraine Introduces Major Amendments to
Corporate 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’s recommendations on tax measures to combat the bribery of foreign public officials in international business transactions.

Key Changes

Special Marks Section: 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.
New Reporting Lines:
Increased tax liability amounts resulting from such amendments.
A 9% penalty for amendments filed within 90 days of receiving notification.
An 18% penalty for amendments filed after 90 days.

Annex Amendments

Annex PI: New lines have been introduced to report expenses and asset depreciation related to transactions suspected of providing improper benefits.
Annex DIYA: New reporting lines require disclosure of payments linked to suspected bribery, including those covered under Articles 369 and 369² of the Criminal Code of Ukraine.

Objective

These amendments aim to improve transparency, strengthen anti-bribery compliance, and align Ukraine’s corporate tax reporting with international standards. The updated declaration form and annexes are now mandatory for all corporate income taxpayers in Ukraine.

Order of the Ministry of Finance of Ukraine No. 215

Changes to the Corporate Income Tax Declaration Form

https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/79553.html