The STS approved a new reporting form for transport tax (Form 1.4-T) effective 1 January 2027, replacing the current Form 1.3-T. The revised form requires disaggregation of taxable vehicles by category (passenger, cargo, special), engine capacity, and age, and introduces a separate line for electric vehicles benefiting from a 50% tax reduction. Taxpayers must submit the annual declaration by 28 February 2028 for the 2027 tax year. The STS will provide an electronic template in the Electronic Cabinet and a migration tool to convert existing asset registers. Penalties for late or incorrect filing range from UAH 340 to UAH 1,700 per violation.
Key Takeaways
- Data Granularity: The new form captures CO2 emissions data for passenger cars to align with future environmental tax reforms.
- Transition Period: Taxpayers should update fleet management software by 31 December 2026 to capture required attributes.
- Electric Vehicle Incentive: The 50% reduction applies only to vehicles registered in Ukraine with a valid technical passport indicating electric propulsion.
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