As of 23 October 2026, the State Tax Service updated the instruction for filling out the Report on Contribution for Support of Persons with Disabilities (Form No. DF-7). The report number must now follow a strict format: region code (2 digits) + tax office code (2 digits) + sequential number (4 digits) + check digit (1 digit). Incorrect numbering causes automatic rejection by the electronic filing system.
Key Takeaways
- Number Structure: Example: 32-15-0047-3 (Kyiv region, Shevchenkivskyi tax office, 47th report, check digit 3). The check digit is calculated via modulo 11 algorithm specified in Appendix 2 of the instruction.
- Filing Deadline: Monthly reports due by the 20th of following month; quarterly reports (for small payers) due by the 20th of month following quarter-end.
- Penalty Avoidance: Resubmission with correct number within 5 working days of rejection avoids the UAH 3,400 late filing penalty per report.
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