Taxpayers, attention!

Regarding submission of the Country-by-country report of the international group of companies according to the updated form, starting from 01.05.2024

Order of the Ministry of Finance of Ukraine № 709 as of 21.12.2023 "On amendments to Order of the Ministry of Finance of Ukraine № 764 as of 14.12.2020", registered in the Ministry of Justice of Ukraine on 04.01.2024 under № 28/41373, with changes, (hereinafter – Order of the Ministry of Finance № 709) came into force on 15.02.2024.

According to Order of the Ministry of Finance № 709, changes were made to:

- form of the Country-by-country report of the international group of companies, approved by Order of the Ministry of Finance of Ukraine № 764 as of 14.12.2020 "On approval of form and Procedure for filling out the Country-by-country report of the international group of companies", in particular, it is set out in a new edition;

- Procedure for filling out the Country-by-country report of the international group of companies, approved by Order of the Ministry of Finance of Ukraine № 764 as of 14.12.2020 "On approval of form and Procedure for filling out the Country-by-country report of the international group of companies".

Information about the change in form of the Country-by-country report of the international group of companies was posted on 29.03.2024 on web portal of the State Tax Service in sections:

- Home/Legislation/Tax legislation/Orders/Order of the Ministry of Finance of Ukraine № 764 as of 14.12.2020 "On approval of form and Procedure for filling out the Country-by-country report of the international group of companies" (with changes);

- Main/Legislation/Taxes, levies, payments/National taxes/Corporate income tax/Reporting forms/Order of the Ministry of Finance of Ukraine № 764 as of 14.12.2020"On approval of form and Procedure for filling out the Country-by-country report of the international group of companies" (with changes);

- Main/Legislation/Electronic forms of documents/Corporate income tax/Order of the Ministry of Finance of Ukraine № 764 as of 14.12.2020"On approval of form and Procedure for filling out the Country-by-country report of the international group of companies" (with changes).

Electronic form of the Country-by-country report of the international group of companies is available to download on web portal of the State Tax Service in section: Main/Electronic reporting/To taxpayers about electronic reporting/Information and analytical support/Register of electronic forms of tax documents/Income tax (code forms J1800202, J1820102, J1820202).

Please note that submission of the Country-by-country report of the international group of