Starting in 2026, Ukraine will abolish monthly reporting for individual entrepreneurs (individual entrepreneurs) – it did not have any positive effect on the budget, but created unnecessary bureaucracy. Entrepreneurs will again report once a quarter, as before 2025.
This was announced by MP Halyna Vasylchenko (“Holos”) on the air of one of the TV channels. Until 2025, individual entrepreneurs, as well as legal entities with employees, submitted tax reports once a quarter.
The reporting concerned three payments: personal income tax (PIT), single social contribution (SSC), and military levy. However, in early 2025, as part of a large-scale bill on changes to the tax system, a norm on monthly reporting was adopted.
The Ministry of Economy justified this decision by the need to promptly monitor personnel changes at enterprises to ensure the reservation of critically important specialists. But this logic did not apply to individual entrepreneurs, who do not have the right to reserve employees at all, and turned out to be far-fetched. Therefore, the innovation caused outrage among the business community and lawyers.
As Vasylchenko said, the initiative to return to quarterly reporting was discussed for six months, with committees, the government and with the participation of working groups. “We have repeatedly raised the question of what relation do individual entrepreneurs have to “criticality”? This requirement only created an unnecessary burden,” she emphasized.
In March 2025, a corresponding bill was registered. Although it was not possible to adopt it immediately due to the lack of one vote, thanks to the persistence of the deputies, the norm was still revised. Starting from January 1, 2026, individual entrepreneurs will again be able to report once a quarter, as it was before the changes.
