By February 20, 2025, enterprises and individual entrepreneurs must submit tax reporting for January in accordance with the new rules. From now on, reporting on personal income tax (PIT) and a single social contribution (ESA) is submitted on a monthly basis, not quarterly as it was before. This innovation came into force on February 6, when new forms of tax calculations were approved, which are already available on the webport of the State Tax Service of Ukraine.
According to the updated requirements, reporting should be submitted by the 20th day of each month for the previous one. Thus, the first report for January 2025 must be submitted by February 20, 2025.
Businesses that have previously submitted reporting must be submitted on a monthly basis. Reports with the type of "clarifying" should also be made in a new form. It is important to note that the old form reports should be submitted by February 10, 2025.
