The Ministry of Finance of Ukraine, by Order No. 641 of December 22, 2025, approved new forms of reports No. 1-ВП and No. 1-ОП on the production and circulation of alcohol, alcoholic beverages, tobacco products, and liquids for electronic cigarettes.
A new version of Form No. 1- ВП (monthly, annual) “Report on the balances and volumes of production and/or turnover (including import into the customs territory of Ukraine, export outside the customs territory of Ukraine) of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, on the balances and volumes of purchase and use of tobacco raw materials, on the volume (weight) of purchased unfermented tobacco raw materials, the volume (weight) of produced fermented tobacco raw materials, the volume (weight) of sold fermented tobacco raw materials, the volume (weight) of balances of unfermented and fermented tobacco raw materials at the end of the reporting period, on the balances and volumes of tobacco cultivation and sales of tobacco raw materials, sown area” has been approved, which includes data on:
- production and circulation of alcohol, distillates, bioethanol, alcohol, tobacco products, e-cigarette liquids;
- residues and use of tobacco raw materials;
- tobacco growing, sown areas and sales of raw materials.
Form No. 1-ВП is submitted by:
- producers of excisable products (including foreign entities through permanent representations);
- small distillery companies that have a license for the production of alcoholic distillates, a license for the production of alcoholic beverages, and a license for the wholesale and retail trade in alcoholic beverages;
- small wine producers who have received licenses for the production and wholesale trade of alcoholic beverages without added alcohol (grape wines, fruit and berry wines, honey drinks).
A new version of Form No. 1- ОП (monthly) “Report on the balances and volumes of circulation (including import into the customs territory of Ukraine, export outside the customs territory of Ukraine) of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials (including fermented tobacco raw materials), liquids used in electronic cigarettes” has been approved as well, and it is submitted for:
- wholesale trade, import and export of spirits, alcohol, tobacco products, tobacco raw materials and e-cigarette liquids.
Form No. 1-ОП is submitted by:
- business entities that have licenses for wholesale trade in excisable goods and carry out relevant activities (except manufacturers).
Order No. 641 also:
- sets out in a new edition the Procedure for submitting and filling out forms No. 1-ВП and No. 1-ОП;
- updates codes, units of measurement, and types of products/raw materials.
Entry into force – from the first day of the second month following the month of official publication. As of January 20, 2026, the Order has not yet been published.
In this regard, the following Orders of the Ministry of Finance will become invalid:
- No. 296 of June 18, 2024;
- No. 339 of Luly 11, 2024.
The Cabinet of Ministers of Ukraine decided to introduce a new direction of state support for agricultural producers - providing grants for the construction of vegetable/fruit storage facilities. The relevant resolution was adopted at a Government meeting on January 21.
According to the resolution, grants of up to 30% of the construction cost, but not more than UAH 20 million, are provided, subject to co-financing by the recipient. The support is aimed at the construction of new vegetable/fruit storage facilities with a capacity of 3 thousand tons or more.
Special conditions are provided for frontline areas. The state can cover up to 50% of the cost of new construction. Preferential conditions apply if the enterprise:
- Is registered and operating in the territories of possible hostilities or territories of active hostilities, or territories of active hostilities in which state electronic information resources operate, for which the date of cessation of the possibility of hostilities or the date of completion of hostilities has not been determined, included in the list of territories in which hostilities are (were) conducted or temporarily occupied by the Russian Federation, approved by the Ministry of Development;
- has the right to own and/or use land plots, 80% or more of which are located in temporarily occupied territories.
Projects should provide for the creation of new jobs: at least 12 permanent employees for vegetable storage facilities with a capacity of 3 to 6 thousand tons and at least 16 employees for facilities with a capacity of over 6 thousand tons .
The implementation period for the new construction will be from 6 to 18 months from the moment of receiving grant funds.
Special conditions for providing grant support are provided for frontline territories.
It is expected that the implementation of the resolution will contribute to the development of modern capacities for storing vegetable products, reducing post-harvest losses and seasonal price fluctuations, as well as strengthening processing infrastructure in the regions.
The Cabinet of Ministers of Ukraine has updated the mechanism for providing state compensation to agricultural producers who suffered due to the armed aggression of the Russian Federation and adverse weather and climatic conditions.
Corresponding changes were made at the meeting on January 21 to the Procedure for Using State Budget Funds to Compensate for Losses of Agricultural Producers Due to Damage to Crops Caused by Man-Made and Natural Emergencies.
From now on, agricultural producers operating in areas of possible and active hostilities, including communities for which the end date of hostilities has not been determined, will be entitled to receive state support. The amount of compensation will be up to UAH 4,700 per hectare of damaged crops, but not more than 2,000 hectares per farm within one emergency.
Such changes are aimed at reducing the financial burden on agricultural enterprises and maintaining the continuity of production activities in conditions of increased military risks.
According to information from regional military administrations, in 2025 the area of damaged crops is about 166 thousand hectares, of which a third is documented in the Kherson region.
It is expected that the implementation of the decision in 2026 will help stabilize the work of agricultural farms, create conditions for planning sowing campaigns, and preserve the production potential of the agricultural sector.
The Ministry of Finance of Ukraine, by Order No. 2 of January 5, 2026, made amendments to:
- tax declaration forms on property status and income;
- instructions for completing this declaration.
The changes were adopted to bring the form and Instructions into line with Law No. 4536, which expanded the range of personal income tax payers entitled to a tax deduction in connection with housing rental expenses in the Tax Code.
The main changes are as follows:
- in Annex F3 to the declaration (section I), line 9, column 4 is supplemented with the following categories:
"participant in hostilities or a person with a disability as a result of war"
(previously it only referred to internally displaced persons) ;
- In the Instructions to the Declaration, similar changes were made to paragraph 2 of item 4 of section IV, which clarified the list of persons who can use the tax discount for renting housing.
The order will enter into force on the date of its official publication (not published as of January 22, 2026).
At the same time, in accordance with clause 46.6 of the Tax Code of Ukraine, the updated declaration forms shall be applied from the tax period following their publication. Thus, the new declaration form will come into effect from January 1, 2027, and until then, the currently valid forms shall be used.
The Ministry of Finance of Ukraine has postponed the launch date of the electronic office for primary financial monitoring entities.
Order No. 667 of December 30, 2025 updated the provisions of Order No. 322 of June 4, 2021 "On Approval of the Procedure for Exchange of Information on Financial Monitoring Issues."
Previously, the start of the order No. 322 was tied to the end or cancellation of martial law - on the first Monday of the fourth month after its termination. Now the Ministry of Finance has set a fixed date - February 1, 2026, the actual launch of the e-office is expected from February 2, 2026.
Order No. 322 stipulates:
- rules for creating and using the personal account of the subject of primary financial monitoring;
- procedure for interaction between primary financial monitoring entities and the State Financial Monitoring Service of Ukraine.
The document was developed taking into account the requirements of Law of Ukraine No. 361-IX of December 6, 2019 "On Prevention and Counteraction to Money Laundering, Terrorist Financing and Proliferation of Weapons of Mass Destruction."
At the same time, Order No. 667 of the Ministry of Finance comes into force from the date of its official publication. As of the date of preparation of this news, the document has not yet been made public.
The Ministry of Social Policy, Family and Unity of Ukraine, by letter No. 1103-1358/03-26 dated January 12, 2026, provided clarifications regarding the remuneration of employees of social and rehabilitation service providers in 2026 in connection with the adoption of the Resolution of the Cabinet of Ministers of Ukraine No. 1750 of December 26, 2025.
Resolution of the Cabinet of Ministers No. 1750 “Some Issues of Remuneration of Employees of Providers of Social and Rehabilitation Services” provides for an increase in the level of remuneration of employees of such providers.
Paragraph 2, item 1 of Resolution No. 1750 establishes that when determining the maximum salary levels of employees, an additional increase coefficient of 2.5 is applied.
The Ministry of Social Policy recalls that in accordance with item 6, Part 1, Article 1 of the Law of Ukraine No. 2671-VIII of January 17, 2019 “On Social Services”, providers of social services are legal entities and individuals, including individual entrepreneurs, entered in the Register of Providers and Recipients of Social Services.
An additional coefficient of 2.5 is used to determine the maximum salary levels of all employees whose positions are provided for in the staff lists of providers of social and rehabilitation services.
The exception is specialists in the support of war veterans and demobilized persons, whose remuneration is determined in accordance with Resolution of the Cabinet of Ministers of Ukraine No. 868 of August 2, 2024.
An increase in official salaries creates new sizes of official salaries. Accordingly, all allowances and additional payments are established for employees as a percentage of the increased (updated) official salary.
If other regulatory legal acts provide for salary increases for special working conditions, their amount is determined based on the salary, taking into account the basic increase, unless another calculation mechanism is established.
The Ministry of Social Policy emphasizes that the ministry's letters are not regulatory legal acts, do not establish new legal norms, and are of an informational nature.
The Ministry of Finance of Ukraine, by Order No. 637, approved the forms of applications for inclusion in the Electronic Register of Business Entities that Use Ethyl Alcohol for the Production of Chemical and Technical Products, Perfumery and Cosmetic Products, and Vinegar from Food Raw Materials, for changing information, for exclusion from the Electronic Register of Business Entities that Use Ethyl Alcohol for the Production of Chemical and Technical Products, Perfumery and Cosmetic Products, and Vinegar from Food Raw Materials, the procedure for filling them out, and the form of an extract from the Electronic Register of Business Entities that Use Ethyl Alcohol for the Production of Chemical and Technical Products, Perfumery and Cosmetic Products, and Vinegar from Food Raw Materials" (hereinafter - the draft order, the Electronic Register).
The Order was adopted to prevent the illegal use of ethyl alcohol in the production of non-excise products and to fulfill the requirements of Article 40 of Law of Ukraine No. 3817-IХ of June 18, 2024 "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel", which establishes requirements for maintaining the Electronic Register and the content of application forms and extracts to/from the Electronic Register.
The document approved:
- application form for inclusion in the Electronic Register of Business Entities that use ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, and vinegar from food raw materials;
- application form for changing information, for exclusion from the Electronic Register of business entities that use ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, and vinegar from food raw materials;
- procedure for filling out applications for inclusion in the Electronic Register of Business Entities that use ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, vinegar from food raw materials, for changing information, for exclusion from the Electronic Register of Business Entities that use ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, vinegar from food raw materials;
- form of an extract from the Electronic Register of Business Entities that use ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, and vinegar from food raw materials.
It is also planned to declare invalid Order of the Ministry of Finance of Ukraine No. 249 of June 18, 2019 "On Approval of Application Form for Inclusion in the Electronic Register of Business Entities that Use Ethyl Alcohol for Production of Chemical and Technical Products, Perfumery and Cosmetic Products, and Vinegar from Food Raw Materials."
Order No. 637 shall enter into force on the date of its official publication.
