As of 28 September 2026, the Liga:Zakon portal published its weekly ‘Top 25 News for Accountants’ digest, consolidating the most critical regulatory shifts affecting Ukrainian taxpayers. This edition captures amendments to the Tax Code introduced by Laws No. 4015-IX and No. 4016-IX, effective 1 October 2026, which modify VAT registration thresholds, adjust the military levy rate from 1.5% to 2.0% for certain income categories, and introduce new reporting obligations for controlled transactions. The digest also summarizes the State Tax Service (STS) clarification letter No. 1203/IV/99-26-15-01 regarding the application of the simplified tax system (FOP Group III) for IT service exporters. These changes collectively reshape compliance calendars for Q4 2026 and require immediate updates to accounting policies and ERP configurations.
Key Takeaways
- Military Levy Increase: The levy rises to 2.0% for salaries and FOP income effective 1 October 2026, impacting payroll accruals and advance payment calculations for Q4.
- VAT Threshold Adjustment: Mandatory VAT registration threshold lowered to UAH 1 million annual turnover (from UAH 1.5 million), forcing many SMEs to register by 20 October 2026.
- Controlled Transactions Reporting: New form No. 1-TP (annual) replaces prior quarterly submissions; first filing due 1 May 2027 for FY2026, but preparation must start now.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement