The Ministry of Finance of Ukraine, by Order No. 446 of August 29, 2025, set out the Procedure for exchanging tax information with competent authorities of foreign states in a new edition. The document defines the rules for interaction between the State Tax Service of Ukraine and tax authorities of other countries to implement the provisions of the Tax Code of Ukraine and international treaties. Later, technical amendments were made to Order No. 446 in accordance with Order of the Ministry of FinanceNo. 485 of September 22, 2025.
Main provisions of the updated Procedure:
- information exchange is provided on the basis of special requests, within the framework of spontaneous and automatic exchange;
- clear requirements have been established for initial requests from the State Tax Service: they must be substantiated, contain data on payers (residents and non-residents), a description of the facts and grounds for the request, as well as confirmation of the measures taken to obtain information in Ukraine;
- procedure for considering incoming requests from foreign authorities has been determined - the total time for their execution cannot exceed three months, and in case of complications, an extension of up to six months is allowed;
- procedure for spontaneous exchange has been detailed: the State Tax Service transfers data to foreign partners without prior request if facts of possible tax understatement or profit shifting are discovered;
- provisions have been established to control the quality and timeliness of information exchange.
Structural divisions and territorial bodies of the State Tax Service shall take measures to collect and ensure the transfer to competent authorities of foreign states of information available in the State Tax Service on their own initiative without a prior incoming request for information in the following cases:
- there are grounds to believe that taxes have not been paid or have not been paid in full in the territory of another state;
- taxpayer enjoys full or partial exemption from income taxation in the territory of Ukraine, which may lead to an increase in the amount of tax liabilities or to taxation in the territory of another state;
- business transactions between a taxpayer of Ukraine and a taxpayer of another state are carried out through one or more states in such a way that this may lead to/results in a reduction in the amount of tax liabilities in the territory of Ukraine and/or another state;
- there are grounds to believe that the amount of tax liabilities may be reduced as a result of artificial transfer of profits between related enterprises, including within groups of enterprises;
- information provided to the State Tax Service by the competent authority of a foreign state allowed obtaining information that may be useful for determining the amount of tax liabilities in the territory of such foreign state;
- availability of other information that may be useful to the competent authorities of foreign states.
Orders No. 446 and 485 enter into force on the day of official publication. As of the date of preparation of the material, the documents have not been officially published.
The Ministry of Finance of Ukraine, by Order No. 445 of August 29, 2025, “On Approval of Amendments to the Procedure for Formation and Publication of the List of Taxpayers with a High Level of Voluntary Compliance with Tax Legislation,” amended the Procedure for Formation and Publication of the List of Taxpayers with a High Level of Voluntary Compliance with Tax Legislation. Later, by Order of the Ministry of Finance No. 481 of September 22, 2025, amendments were made to Order No. 445.
Main changes:
- the terms have been clarified: the concept of “reporting (tax) year” has been replaced by “tax (reporting) year”;
- the criteria include taxpayer registration and accounting data;
- the procedure for determining the average levels of income tax and VAT payment, indicated in hryvnias, has been updated;
- now the assessment is carried out not for four quarters, but for 12 consecutive tax months, which increases the accuracy of the analysis;
- the formula for calculating the average monthly salary and determining the number of employees has been clarified. The criterion has been established: the salary per payer must be at least 110% of the average for the industry and region, provided that there are at least 5 employees;
- determining average values in hryvnias and hectares now requires accuracy with two or four decimal places.
- the payers can submit a notice of refusal, and the State Tax Service will remove their data from the List within 5 business days;
- the payers from the List will receive individual tax consultations from structural divisions of the State Tax Service.
The updated procedure makes the criteria for inclusion in the "white list" more transparent, details the calculations, and provides taxpayers with flexibility in the issue of publishing their data. This is another step towards improving tax culture and trust between business and the state.
The Cabinet of Ministers of Ukraine is strengthening the protection and support of frontline communities. The government has adopted a number of decisions on supporting frontline territories. Preferential conditions for the transfer of state and municipal institutions for the resettlement of IDPs in frontline regions have been determined.
In addition, UAH 333 million was allocated from the State Budget reserve fund for the defense of Sumy Region.
UAH 96 million was allocated for Dnipropetrovsk region to support water supply, in particular, these funds will be directed to enterprises that provide centralized water supply in order to avoid water problems and guarantee decent living conditions for more than 200 thousand residents of communities. UAH 128 million was also allocated from the reserve fund to restore the critical infrastructure of the region, which was damaged as a result of Russian attacks in June this year. UAH 58 million was directed to repair the emergency section of the Second Donetsk Water Pipeline.
Salaries for doctors in areas of active and possible hostilities have also been increased. This particularly applies to Nikopol, which is under constant Russian shelling.
In addition, subventions allocated in 2025 were distributed to local budgets for the arrangement of shelters in military lyceums, lyceums with enhanced military physical training - according to decisions of the regional military administration.
The Cabinet of Ministers of Ukraine has registered a draft law in the Verkhovna Rada , which eliminates legal uncertainty regarding the English language allowance for certain categories of civil servants (Register No. 14071).
It is proposed:
- to synchronize the dates of entry into force of the norms on the obligation to speak English for certain categories of civil servants and establish an allowance for English language proficiency at a level not lower than B2 (on the CEFR scale) for these categories;
- to grant the Cabinet of Ministers the authority to determine job responsibilities that require the mandatory use of English. It is proposed to entrust the approval of the list of specific civil service positions for which such responsibilities are established to the head of the civil service in the relevant body.
The State Labor Service of Ukraine, by letter No. 1444/2.3/2.3-ЗВ-25а dated August 27, 2025, provided clarification regarding the duration of vacations.
The document emphasizes that according to Article 5 of the Law of Ukraine "On Leave", the duration of holidays is determined in calendar days, regardless of the employee's work schedule. Therefore, the beginning or end of the leave can fall on any day of the week, including a day off.
An exception is additional leave for one of the parents of a child with a disability related to the Chernobyl disaster. Its duration is 14 working days per year, and it can only begin and end on working days.
The Pension Fund of Ukraine, in its letter No. 2600-0604-8/145987 dated August 14, 2025, reminded that each employer is assigned a unique serial number of the place of employment. It is the same for all entries in paper documents and the electronic work book for one enterprise and does not change even if its name changes.
The subject code is used in forms OK-5, OK-7 and the electronic work book to record all periods of work and payment of insurance premiums. If this is the first place of work, the number will be "1".
In the event of a change of employer, the next serial number is assigned, and in the event of a return to the previous place of work, the previous code is restored.
Information about insurance experience, salary, and contributions can be checked in forms OK-5 and OK-7 or through an extract from the electronic work book.
On the PFU web portal, using the QES, insured persons can independently generate an extract from the Register and determine their serial number of the place of employment.
