Ukraine Tax Agency Clarifies Tax Reporting Obligations for Sole Proprietors, Self-Employed Individuals

The Ukrainian State Fiscal Service Feb. 20 clarified the quarterly tax reporting obligations for sole proprietors and self-employed individuals. The clarification includes that: 1) sole proprietors and self-employed individuals must file a quarterly combined tax calculation that provide individual income tax, corporate income tax, and the unified social contribution (USC) information broken down by month of the quarter, effective Jan. 1; 2) the combined tax calculations must be filed 40 calendar days after the end of the quarter, with Q1 2026 calculations due May 11; 3) legal entities will continue to report monthly, within 20 days after the end of ...