IFRS financial statements and iXBRL filing in Ukraine
We prepare annual IFRS financial statements in the single electronic iXBRL format and file them through the Financial Reporting System portal. We handle mapping to the taxonomy, note tagging, package validation and the fixes that get a returned report accepted.
It works whether your IFRS statements already exist in Word or Excel or still need to be prepared, in which case conversion and tagging run as one project.
- Portal account registration and setup
- Mapping of statement lines to taxonomy elements
- Tagging of the notes, not only primary statements
- Auditor’s report included in the package
- Validation before filing
- Filing and support until accepted
- Interim packages where the regulator requires them
Short answer
Who files iXBRL financial statements in Ukraine and what preparing the package involves
IFRS statements in the single electronic iXBRL format under the UA XBRL IFRS taxonomy are filed through the Financial Reporting System portal by public interest entities, public JSCs, extractive companies and entities on the Cabinet of Ministers list (Art. 12-1 of the Accounting Law), about 5,000 companies. Preparation includes registering the portal account, mapping line items to the taxonomy, full tagging of the notes, including the auditor’s report, validation and support until acceptance. The timeline is 5 to 10 working days; the portal does not accept Excel or PDF.
Who files and in what form
About 5,000 entities in Ukraine
Article 12-1 of the Accounting Law: public interest entities, public joint stock companies, extractive companies and entities in activities listed by the Cabinet of Ministers.
iXBRL based on the UA XBRL IFRS taxonomy
The file is readable by people and machines at once, so any mismatch between the statements and the notes shows immediately and the system rejects it.
Tagging errors, not wrong numbers
Most often: the wrong taxonomy element, empty mandatory fields, note totals that do not tie to the statements, missing comparative periods or units.
What is due for 2026 and when
Publish annual statements with the auditor’s report by 30 April of the following year. The same applies to natural monopolies and extractive industries.
Publish annual statements with the auditor’s report by 1 June. The same deadline applies to parents of large groups.
Counts as not published. The statements are complete only with the auditor’s report, so filing and the audit belong on one schedule.
From a Word file to an accepted package
Review and mapping
We check the statements against the taxonomy version for the reporting year and map every line of the primary statements to an element.
Tagging and checks
We tag the notes in full, tie their totals to the statements and run the validator before filing.
Filing and follow-up
We add the auditor’s report, file through the portal and stay with the package until it is accepted.
What we need from you
The full set with notes in Word or Excel. If it does not exist yet, we start with conversion.
Your auditor’s signed report, or the date it will be ready, so we can plan the filing.
The director’s e-signature key for filing and last year’s iXBRL package, if there was one.
IFRS reporting from the ledger to filing
When the books follow Ukrainian GAAP and the statements must follow IFRS.
So you keep IFRS books instead of converting every year.
A detailed guide to the obligation by type of entity.
What clients ask most often
Who must file iXBRL financial statements in Ukraine?
Entities that prepare IFRS statements and file them with the Financial Reporting System: public interest entities, issuers, banks, insurers, large companies and other categories under the Accounting Law.
What is the UA XBRL IFRS taxonomy?
A list of reporting elements and their relationships that gives every IFRS line a machine-readable tag. It is updated along with IFRS, so each year’s report must use the version in force or the system will reject it.
We already prepare IFRS statements in Excel. Is that enough?
No. The law requires the single electronic format based on the taxonomy and the portal does not accept Excel or PDF. Your file is still useful: it is what we tag.
Who is responsible if the portal returns the report?
We are. Fixing tagging errors and refiling are part of the engagement. If the figures themselves change, we agree that with you first.
Do the notes need tagging?
Yes, the taxonomy covers more than the primary statements. Mismatches arise most often in the notes, so we tag them in full.
Can you prepare the statements and audit them too?
No. One firm cannot prepare statements and audit the same statements; that directly threatens auditor independence. Our part is preparation, tagging and filing. Your audit firm provides the auditor’s report and we work to its schedule.
Get a proposal
Tell us the reporting year and whether you already have a portal account. We reply within one business day.