The State Tax Service of Ukraine has published a revised draft order of the Ministry of Finance of Ukraine “On Approval of Amendments to the Form of the Tax Declaration for Environmental Tax.” The document is posted on the official web portal of the State Tax Service in the regulatory policy section for 2026.
The draft order was developed with the aim of bringing the current form of the environmental tax declaration into line with the latest legislative changes. These are the norms of the following laws:
- No. 4536-IX of Jul 16, 2025 – on integrated prevention and control of industrial pollution;
- No. 4577-IX of Aug 21, 2025 - on support for the defense-industrial complex enterprises.
In addition, the changes are aimed at improving the administration of the environmental tax.
The draft order amends the Environmental Tax Declaration in the following respects:
- exclusion from the Tax Declaration form of information on the code for the CATUTTC of the administrative-territorial unit, determined by the Codifier of Administrative-Territorial Units and Territories of Territorial Communities, approved by Order of the Ministry of Development of Communities and Territories of Ukraine No. 290 of Nov 26, 2020, at the place of registration of the environmental tax payer (location of the controlling body to which the Tax Declaration is submitted), which is not used during the administration of the environmental tax and is redundant information;
- supplementing Annexes 1 - 6 to the Tax Declaration with information on permits or integrated environmental permits (name of the body that issued the permit, number and date of issue, validity period) issued to business entities whose activities have an impact on the environment, which will allow the regulatory authority to provide the information necessary for the administration of the environmental tax.
The Pension Fund of Ukraine has republished the draft resolution "On Approval of Procedure for Agreeing on the Amount of Arrears and Making Decision on Accrual of Penalties, and Application of Fines for Violation of the Rules for Accrual, Calculation and Payment of Contribution to Support the Employment of Persons with Disabilities."
A similar project was already published on Mar 5, 2026.
The document defines the mechanism by which the PFU will:
- establish and agree on the amount of the arrears;
- send demands for payment of debts;
- charge a penalty;
- apply penalties and notify about their accrual;
- submit requirements to the state executive service bodies.
Compared to the previous version, the changes are minor. In particular, the procedure for calculating penalties has been clarified. Now it is proposed to be determined at the rate of 0.1% of the amount of the underpayment for each day of delay. The previous version referred to the calculation of the actually paid amount of the arrears.
Also, the basis for the debt payment request form has been changed: instead of a document verification report, it simply states a verification report.
At the moment, this is just a draft document.
The Cabinet of Ministers of Ukraine has made changes to the Methodology for the normative monetary valuation of land plots.
The changes concern, in particular, agricultural land (arable land) in Zaporizhzhia, Kherson, Mykolaiv, and Odesa regions.
The normative monetary estimate has been revised taking into account the current level of moisture supply, hydrometeorological observation data, and the consequences of the destruction of the Kakhovka hydroelectric complex.
This decision will reduce the tax burden on farmers in the southern regions, where moisture indicators (hydrothermal coefficient) have systematically dropped to a critical level.
In addition, the Government updated documents related to obtaining information on the normative monetary valuation of lands.
The application form for obtaining an extract has been supplemented with new details. Now the applicant can indicate the date for which he wants to receive an assessment. This means the ability to order a normative monetary assessment for past periods.
The form of an extract from technical documentation has also been updated. It will contain the characteristics of the land plot and the components of the calculation of the normative monetary assessment.
The Ministry of Finance of Ukraine, by Order No. 169 of Mar 25, 2026, updated the Procedure for the Exchange of Electronic Documents with Tax Authorities, approved by Order No. 557 of Jun 6, 2017.
In particular, it has been clarified that individuals (except for the self-employed ) for whom tax legislation does not establish an obligation to submit reports and other electronic documents in electronic form are automatically considered subjects of electronic document flow (EDF).
At the same time, they may submit electronic documents to regulatory authorities exclusively using a qualified or advanced electronic signature and, if available, an electronic seal based on the corresponding qualified certificates.
Managers and self-employed persons for whom the law provides for the obligation to submit electronic reporting must, when sending electronic documents, use a personal key, the qualified certificate of which is submitted to the supervisory authority together with the first electronic document or the relevant notification on the provision of information regarding the electronic signature.
In the event of delegating the right to sign electronic documents to other persons, the manager or self-employed person must notify the supervisory authority at the place of registration. To do this, an electronic notification is submitted in the form specified in Appendix 1 to the Procedure.
Order No. 169 will enter into force one month from the date of its official publication.
The State Statistics Service of Ukraine has sent for approval to the State Regulatory Service a draft resolution of the Cabinet of Ministers "On Recognizing as Invalid Resolution of the Cabinet of Ministers of Ukraine No. 118 of Jan 22, 1996."
The aforementioned Resolution of the Cabinet of Ministers of Ukraine No. 118 of Jan 22, 1996 is entitled “On the Creation of the Unified State Register of Enterprises and Organizations of Ukraine” and it was on its basis that the Unified State Register of Enterprises and Organizations of Ukraine was created. With its cancellation, the Unified State Register of Enterprises and Organizations of Ukraine will cease to exist.
According to the draft resolution, the key goal is to implement the Law "On Public Electronic Registries." The state seeks to get rid of "uninherent functions" of statistical bodies and eliminate the chaos caused by the existence of two parallel identification systems.
The Cabinet of Ministers of Ukraine has made amendments to resolutions:
- No. 137 of Jan 30, 2012 "On Approval of the Procedure for Conducting Mandatory Technical Inspection and the Scope of Inspection of the Technical Condition of Vehicles, Technical Description and Sample Protocol for Inspection of the Technical Condition of a Vehicle" and
- No. 512 of May 31, 2012 "On Approval of the Procedure for Forming a Nationwide Database on the Results of Mandatory Technical Inspection of Vehicles, Access to it and Establishing the Amount of Payment for the Provision of Such Services."
The terminology of the Procedure for conducting mandatory technical inspection and the scope of checking the technical condition of vehicles, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 137 of Jan 30, 2012, has been clarified, in particular, it has been supplemented with a definition of the term "ECMT certificate of suitability for operation of a vehicle".
A mechanism has been established for conducting mandatory technical inspections in accordance with Procedure No. 137 in the event of a road accident, if elements of the vehicle are damaged and may contain significant or dangerous defects, before the start or resumption of its operation.
The grounds for excluding an executor from the register of subjects of mandatory technical inspection have been improved by extending the criteria provided for in Procedure No. 137 to mandatory technical inspection protocols and ECMT certificates of suitability for operation issued in violation of the requirements of the law.
The requirements for photo and video recording materials, stipulated by Order No. 137, have been clarified by establishing the obligation to indicate the date of issuance of the vehicle technical condition inspection report and/or ECMT certificate of suitability for operation.
Rules for classifying vehicle defects have been introduced by supplementing Procedure No. 137 with the following rules: assigning a vehicle to the appropriate group of non-conformities according to the most significant defect in the event of the presence of several defects; taking into account the cumulative impact of several defects within one control section; determining the operating conditions of a vehicle in the event of a minor, significant or dangerous non-conformity being detected.
The possibility of conducting additional inspections of vehicles (and, if available, trailers or semi-trailers) at the request of the customer is provided if such vehicles are planned to be operated in countries that impose restrictions on entry under ECMT permits.
The issuance of an ECMT certificate of suitability for operation based on the results of additional inspections in accordance with Procedure No. 137 has been introduced, its form, validity period, procedure for entering information into the national database, and grounds for invalidity have been determined.
The Procedure for forming a national database on the results of mandatory technical inspection of vehicles has been improved by: supplementing the list of information to be entered into the national database with information on the number and date of issue of the ECMT certificate of suitability for operation; clarifying the grounds for invalidity of the mandatory technical inspection protocol and ECMT certificate in case they were issued in violation of the requirements of the law.
