This is mentioned in the material from the Southern Interregional State Tax Service for working with large taxpayers.
“The new Declaration form will take effect on 01.01.2025. Until then, to determine tax liabilities for real estate tax, excluding land plots, taxpayers must use the Declaration form approved by the Order of the Ministry of Finance of Ukraine dated April 10, 2015, No. 408, registered with the Ministry of Justice of Ukraine on April 29, 2015, under No. 479/26924 (as amended by the Order of the Ministry of Finance of Ukraine dated November 10, 2022, No. 371) (with changes),” the material states.
What has changed and who does it affect?
The Order of the Ministry of Finance No. 431 introduced changes to Appendices 1 and 2 of the declaration. The updates are aimed at simplifying the reporting process and ensuring the relevance of tax forms.
Until the new form comes into effect, taxpayers must use the current declaration approved by the Ministry of Finance Order No. 408 (with the latest amendments from 2022).
Legal entities liable for property tax must:
- independently determine the amount of tax liabilities as of January 1;
- submit the declaration to the tax authority at the location of the property by February 20;
- allocate the annual tax amount into quarterly payments.