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.

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.