Essence of the Order:
The Ministry of Finance approves new tax declaration forms for single tax payers of all groups (individual entrepreneurs, legal entities of the third group and fourth group). The new declaration forms will be applied starting from the reporting periods of 2025.
Structure and Main Provisions:
1. The order amends the previous order No. 578 from 2015, changing the forms of three declarations:
– for individual entrepreneurs on single tax
– for legal entities of the third group
– for fourth group taxpayers
2. Changes are adopted to implement two laws:
– regarding ensuring budget revenues during martial law
– regarding stimulating digital economy development
Important Practical Aspects:
1. New declaration forms are applied only from the 2025 reporting year
2. Previous declaration forms continue to be valid until 2025
3. The order enters into force from the day of official publication
4. Control is assigned to the Deputy Minister of Finance and the Head of the State Tax Service
