TAX ALERT 20.11.2025 | Digest of Key Tax News

Provisions of the Law on Administrative Procedure to be extended to taxation and social security contributions

On November 07, 2025, a draft law “On Amendments to the Tax Code of Ukraine in Connection with the Adoption of the Law of Ukraine “On Administrative Procedure” was registered in the Verkhovna Rada of Ukraine.

In particular, the draft law provides for the following changes:

• establishing that the adoption of administrative acts in the tax sphere, their entry into force, their administrative appeal, and termination of their effect shall be carried out, in particular, in accordance with the Law of Ukraine “On Administrative Procedure”;
• establishing the obligation to apply the principles of administrative procedure when adopting administrative acts in the tax sphere, their administrative appeal, as well as in other administrative activities of tax authorities;
• changing the terminology regarding the termination of administrative acts in the tax sphere (the terms “cancellation”, “revocation”, “repeal” are harmonised with the terminology of the Law of Ukraine “On Administrative Procedure”);
• introduction of the possibility to appeal against decisions, actions, and inaction of tax authorities, taking into account the Law of Ukraine “On Administrative Procedure”, as well as in accordance with the Law of Ukraine “On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel.” Determination of the procedure for administrative appeal against decisions, actions, and inaction of regulatory authorities in the tax sphere;
• establishing the need to consider the principles of the Law of Ukraine “On Administrative Procedure” when adopting, entering into force, terminating, and appealing administrative acts in the field of administering the single contribution to compulsory state social insurance;
• determining the procedure for administrative appeals against decisions, actions and inaction in the field of administration of the single contribution for compulsory state social insurance.

New changes regarding tax notices-decisions

The Ministry of Finance of Ukraine has adopted Order No. 513 and Order No. 548, which amend the Procedure for sending tax notices-decisions to taxpayers by controlling authorities.

In particular, these regulatory acts introduce the following changes:

• for the period from August 01, 2023, until the date of termination or cancellation of martial law, if the taxpayer pays within 30 calendar days from the date following the date of receipt of the tax notification-decision (TND):
  • forms “R” or “D”,
  • the amounts of tax liability accrued based on the results of documentary audits that were resumed or initiated on August 01, 2023, and completed before the end of martial law,

penalties accrued on the amount of such tax liability shall be deemed cancelled, and no penalty interest shall be accrued, and no new TND shall be issued in such case;

• for the application of the rules on exemption (for the period of martial law) from penalties in accordance with the TND in the event of payment of the additional tax in accordance with such TND within the established period, the taxpayer is obliged, no later than the next working day after each payment (in case of payment in instalments) of the tax liability, to submit to the State Tax Service a notification of the application of the relevant exemption from liability;
• the Procedure and forms of TND, in particular form “D”, have been brought into line with the requirements of the Tax Code of Ukraine, in particular, an exception has been added regarding penalties for understatement of tax liability by a tax agent when calculating (paying) taxable income in favour of non-residents;
• it has been established that in the event of liquidation of the tax authority that issued the previous tax assessment notice, new tax assessment notices for the relevant taxpayer shall be issued by the authority that administers the taxes, fees and payments of such taxpayer;
• the annexes to the Procedure have been updated, in particular, a QR code has been added to a number of tax assessment notice forms, and the tax assessment notice has been supplemented with information on court and administrative decisions that affected the amount of additional liabilities.

Order No. 513 will come into force 90 days after its official publication, and Order No. 548 will come into force on the day of its official publication.

Postponement of e-excise tax: Cabinet of Ministers proposes implementation in November 2026

On November 07, 2025, the Ministry of Finance of Ukraine has published a draft resolution of the Cabinet of Ministers of Ukraine “On Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine Regarding the Introduction of Electronic Traceability of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes”.

In particular, the document provides for the following changes:

• postponement from 01.01.2026 to 01.11.2026 of the date of entry into force of the resolution of the Cabinet of Ministers of Ukraine, which, in particular, introduces the marking of excisable goods by applying a graphic element of an electronic excise tax stamp consisting of a DataMatrix code and elements readable by humans in the format of the first twelve characters of a unique identifier;
• the introduction of a standard for assessing the print quality of the graphic element (DataMatrix code) of the electronic excise tax stamp, which stipulates that the minimum acceptable print quality of the DataMatrix code must comply with grade B according to ISO/IEC 29158, along with the current requirement of compliance with grade 2 according to ISO/IEC 15415;
• postponement of the date of expiry of the Regulations on the manufacture, storage, sale of excise tax stamps and marking of alcoholic beverages, tobacco products and liquids used in electronic cigarettes from 01.09.2026 to 01.07.2027.

The draft resolution also provides for the postponement of the effective date of the following acts of the Cabinet of Ministers to 01.11.2026:

• Resolution of the Cabinet of Ministers of Ukraine “On Approval of the Procedure for Calculating Excise Tax Amounts to be Paid by Economic Operators – Manufacturers/Importers for Unique Identifiers”;
• Resolution of the Cabinet of Ministers of Ukraine “On Amendments to the Regulations on the State Tax Service of Ukraine”, which, among other things, amended the powers of the State Tax Service in the field of accounting and control over the circulation of alcoholic beverages, tobacco products and liquids for electronic cigarettes, and the payment of excise tax;
• Resolution of the Cabinet of Ministers of Ukraine “On Amendments to the Procedure for Calculating Excise Tax Amounts Payable by Economic Operators – Manufacturers/Importers for Unique Identifiers Created”, which, among other things, changes the formulas for calculating excise tax amounts.