This Order of the Ministry of Finance of Ukraine No. 293 dated 02.06.2026 introduces technical adjustments to previous amendments regarding the form of the Corporate Income Tax Return. The document is aimed at correcting editorial inaccuracies, in particular, clarifying designations and punctuation in the “EP” (Single Tax) appendix. The changes are purely formal in nature and do not alter the essence of tax liabilities or tax calculation algorithms.
The structure of the Order is concise: it consists of a regulatory part containing specific amendments to the text of the previous Order No. 249, and organizational clauses regarding registration, publication, and control over execution. The main difference from the previous version lies in the correction of technical errors in the spelling of abbreviations and the formatting of explanatory notes in the appendices to the return.
The most important aspects for practical use are:
1. Adjustment of the “BD” and “EP” designations, which ensures consistency of terminology in tax reporting.
2. Correction of a technical error in the explanatory note of the “EP” appendix (correction of a space within parentheses), which is important to avoid formal objections during the acceptance of reports by tax authorities.
3. The Order enters into force from the day of its official publication; therefore, taxpayers should take these clarifications into account when preparing reports after this date.
