Updated rules for the design of tax notifications- decisions
From February 26, 2026, updated rules for the design and sending of tax notifications-decisions will come into effect in Ukraine. These changes are aimed at adapting the procedure to the conditions of martial law, as well as at digitalizing the tax payment process. The Order of the Ministry of Finance No. 513 approves these innovations, which are intended to simplify the interaction of taxpayers with tax authorities.
One of the key changes is the abolition of penalties for taxpayers who have settled their tax obligations within 30 calendar days after receiving the notice. This is aimed at encouraging timely tax payments and reducing financial pressure on entrepreneurs. In addition, new forms of tax notifications-decisions will have a unified structure and QR codes, which will simplify their processing and verification.
Implementation of the standard audit file
Starting January 1, 2025, the implementation of the standard audit file (SAF-T UA) for large taxpayers will begin, which also aims to improve tax payment control. It is worth noting that in 2025, the number of audits increased, and the average amount of fines during actual audits reached almost 50 thousand hryvnias, highlighting the need for reforms in this area.
Changes in the design of tax notifications-decisions are part of a broader initiative that includes the White Business Club in accordance with Law No. 11084, as well as attachments 1-30 to the tax notification-decision. Participants of the White Business Club receive certain preferences, which can positively affect their activities in the new conditions. These reforms indicate the government's intention to adapt to modern challenges and simplify the tax system for entrepreneurs.
The introduced changes may have a significant impact on the economic situation in Ukraine, especially under martial law. By abolishing penalties for timely tax payments, the government aims to reduce the financial burden on businesses and stimulate their activity. This, in turn, may contribute to an increase in revenue to the state budget, necessary to support the economy in a difficult period. The update of the tax system also emphasizes the government's efforts towards digitalization and modernization of fiscal processes, which is an important step towards transparency and efficiency of administrative procedures.