Ukraine’s New Simplified VAT Reporting in 2026: Key Declaration Changes Reviewed

• The VAT return will be simplified in 2026: the main declaration is planned to shrink from 21 lines to 15.
• Zero-rated domestic supplies will get a separate new line 1.4; exempt supplies move to line 1.5; non-taxable supplies will be separated from exempt supplies and reported in line 4 together with supplies outside Ukraine’s customs territory.
• RES/export-security regime transactions will be reorganized: line 2.3 for 0% RES supplies, line 2.4 for RES supplies taxed at 20%/14%, line 2.5 for adjustments to 0% RES supplies, and line 2.6 for other RES adjustments.
• Output VAT under Article 198.5 and Article 199 of the Tax Code will be consolidated into one line 3 instead of separate lines 4.1–4.3, with the reasons for accrual moved to Appendix D1.
• Appendix D1 will also be updated so RES adjustment details feed directly into line 2.6 of the declaration.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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