Submission of the Report by country of the international group of companies in the updated form
On February 15, 2024, the Order of the Ministry of Finance dated 21.12.2023 No. 709 "On Amendments to the Order of the Ministry of Finance of Ukraine dated December 14, 2020 No. 764" (hereinafter - the Order of the Ministry of Finance No. 709) came into force.
In accordance with the Order of the Ministry of Finance No. 709, amendments were made to:
- the form of the Report by country of the international group of companies, approved by the Order of the Ministry of Finance No. 764 dated 12/14/2020 "On Approval of the Form and Procedure for Completing the Report by Country of the International Group of Companies", in particular, it was set out in a new version;
- the Procedure for Completing the Report by Country of the International Group of Companies, approved by Order of the Ministry of Finance No. 764 dated 12/14/2020 "On Approval of the Form and Procedure for Completing the Report by Country of the International Group of Companies".
Information on the change in the form of the Report by countries of an international group of companies (hereinafter - IHC) was posted on March 29, 2024 on the STS web portal in the sections:
- Home / Legislation / Tax legislation / Orders / Order of the Ministry of Finance of Ukraine dated December 14, 2020 No. 764 "On Approval of the Form and Procedure for Completing the Report by Countries of the International Group of Companies";
- Home/Legislation/Taxes, duties, fees/State taxes/Corporate income tax/Reporting forms/Order of the Ministry of Finance of Ukraine dated December 14, 2020 No. 764 "On approval of the form and procedure for filling out the Report by countries of the international group of companies" (as amended);
- Home/Legislation/Electronic forms of documents/Corporate income tax/ Order of the Ministry of Finance of Ukraine dated December 14, 2020 No. 764 "On approval of the form and procedure for filling out the Report by countries of the international group of companies".
The electronic form of the Report by MIG countries is available for download on the STS web portal in the section: Home/Electronic reporting/Taxpayers on electronic reporting/Information and analytical support/Register of electronic forms of tax documents/Income tax (form codes J1800202, J1820102, J1820202).
We would like to draw your attention to the fact that the submission of the Reports by IGC countries in the new form will be carried out from May 1, 2024.
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