{"id":4495,"date":"2026-10-31T13:35:30","date_gmt":"2026-10-31T11:35:30","guid":{"rendered":"https:\/\/audit-mk.com.ua\/deklaratsiia-z-prybutku-tri-kvartaly-2026-nova-forma\/"},"modified":"2026-10-31T13:35:31","modified_gmt":"2026-10-31T11:35:31","slug":"deklaratsiia-z-prybutku-tri-kvartaly-2026-nova-forma","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/deklaratsiia-z-prybutku-tri-kvartaly-2026-nova-forma\/","title":{"rendered":"Corporate income tax return for 9 months of 2026 in Ukraine: new form, due 9 November"},"content":{"rendered":"<p><\/p>\n<p>The corporate income tax (CIT) return for the first three quarters of 2026 is due by 9 November 2026 (Monday) and must be filed on the updated form approved by Ministry of Finance Order No. 186 of 6 April 2026. The template you used for the half-year return will not go through this time.<\/p>\n<p>Order No. 186 has been in force since 8 May 2026, but the State Tax Service (STS) explained the transition in its letter No. 12746\/7\/99-00-21-02-01-07 of 4 June 2026: the half-year 2026 return was still filed on the old version (Order No. 371), and the new form applies starting with the three-quarter return. November 2026 is therefore the first reporting period in which the template has to be replaced. Quarterly payers file interim financial statements for 9 months (appendix \u0424\u0417) together with the return, and the tax itself is payable by 19 November 2026.<\/p>\n<h2>What has changed<\/h2>\n<p>Ministry of Finance Order No. 186 of 6 April 2026 took effect on 8 May 2026. The timing of the switch is explained in the <a href=\"https:\/\/tax.gov.ua\/zakonodavstvo\/podatkove-zakonodavstvo\/listi-dps\/80159.html\" rel=\"nofollow\">STS letter No. 12746\/7\/99-00-21-02-01-07 of 4 June 2026<\/a>. The trigger for the changes was Law No. 4698-IX of 3 December 2025 on the special taxation of banks in 2026. Because of it, the return and its appendices now allow a 50% rate to be shown. But the changes did not stop at one line for banks:<\/p>\n<ul>\n<li>appendix \u0410\u0412 (advance CIT payments on dividend distributions) was updated;<\/li>\n<li>appendix \u0417\u041f (reduction of the assessed tax) was updated;<\/li>\n<li>appendix \u0412\u041f (correction of prior-period errors) was updated;<\/li>\n<li>appendix \u041a\u0406\u041a (controlled foreign companies) was updated;<\/li>\n<li>columns 16 and 17 of appendix \u041c\u041f\u0417-\u0417 (minimum tax liability on agricultural land) were changed;<\/li>\n<li>the regulatory reference in appendix \u041f\u041f (tax benefits) was updated, and new benefit directories No. 135\/1 and No. 135\/2 apply from 30 September 2026.<\/li>\n<\/ul>\n<p>For an ordinary LLC the 18% rate is unchanged, and the tax amount is calculated exactly as before. But the template and the electronic format are new, so your reporting software has to use them. The old form will not be accepted.<\/p>\n<h2>Who is affected<\/h2>\n<p>All CIT payers that report quarterly: they are the first to file on the new form. A closer look at the changes is needed by companies that:<\/p>\n<ul>\n<li>paid dividends in 2026 and calculate the advance CIT payment (appendix \u0410\u0412);<\/li>\n<li>reduce the assessed tax (appendix \u0417\u041f);<\/li>\n<li>correct prior-period errors in the current return (appendix \u0412\u041f);<\/li>\n<li>have controlled foreign companies (appendix \u041a\u0406\u041a);<\/li>\n<li>use tax benefits (appendix \u041f\u041f) or pay the minimum tax liability on agricultural land (appendix \u041c\u041f\u0417-\u0417).<\/li>\n<\/ul>\n<p>Banks received a separate 50% rate. For everyone else that field simply stays empty, and the rest of the calculation runs at the usual 18%.<\/p>\n<h2>What to do and by when<\/h2>\n<ol>\n<li>Update the template in your reporting software. The STS has already published the electronic formats; make sure the software picked up the Order No. 186 version rather than copying the half-year return.<\/li>\n<li>Check that appendices \u0410\u0412, \u0417\u041f, \u0412\u041f, \u041a\u0406\u041a and \u041f\u041f are generated in the new version.<\/li>\n<li>If dividends were paid in 2026, recalculate the advance payment in the new appendix \u0410\u0412.<\/li>\n<li>If you are correcting prior-period errors, prepare appendix \u0412\u041f on the new form.<\/li>\n<li>Check the benefit codes in appendix \u041f\u041f against directories No. 135\/1 and No. 135\/2, in force since 30 September 2026.<\/li>\n<li>Prepare interim financial statements for 9 months and file them with the return as appendix \u0424\u0417.<\/li>\n<li>File the return by 9 November 2026 and pay the tax by 19 November 2026.<\/li>\n<\/ol>\n<p>And do not leave filing to the last day. On 24-28 October the STS Electronic Cabinet was malfunctioning; we covered it in our article <a href=\"\/en\/zbii-elektronnoho-kabinetu-dps-shcho-pereviryty\/\">on the Electronic Cabinet outage and what to check afterwards<\/a>. A few days of margin cost less than finding out whether the return actually arrived.<\/p>\n<h2>Typical mistakes<\/h2>\n<ul>\n<li><strong>Filing the old form.<\/strong> A return in a format the STS no longer accepts comes back with receipt No. 2 and a rejection. If that happens on the evening of 9 November, there is no time left to fix it.<\/li>\n<li><strong>Forgetting appendix \u0424\u0417.<\/strong> For quarterly payers the interim financial statements for 9 months are part of the return. Without them the return is incomplete.<\/li>\n<li><strong>The return does not agree with the financial statements.<\/strong> Profit before tax in the return has to match the financial statements. Tax differences under Articles 134 and 138-140 of the Tax Code of Ukraine apply only to companies that adjust the accounting profit (income above UAH 40 million), and that is where discrepancies arise most often.<\/li>\n<li><strong>Old benefit codes in appendix \u041f\u041f.<\/strong> New directories apply from 30 September 2026, so check the codes against them instead of carrying them over from the previous return.<\/li>\n<\/ul>\n<h2>November 2026 deadlines for an LLC on the general tax system<\/h2>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Date<\/th>\n<th scope=\"col\">What to file or pay<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5 November (Thursday)<\/td>\n<td>Registration of VAT invoices for 1-15 October in the Unified Register of VAT Invoices<\/td>\n<\/tr>\n<tr>\n<td>9 November (Monday)<\/td>\n<td>CIT return for three quarters and interim financial statements for 9 months<\/td>\n<\/tr>\n<tr>\n<td>18 November (Wednesday)<\/td>\n<td>Registration of VAT invoices for 16-31 October<\/td>\n<\/tr>\n<tr>\n<td>19 November (Thursday)<\/td>\n<td>Payment of CIT for three quarters<\/td>\n<\/tr>\n<tr>\n<td>20 November (Friday)<\/td>\n<td>VAT return for October; unified report on the unified social contribution (USC), personal income tax and military levy for October; payment of USC<\/td>\n<\/tr>\n<tr>\n<td>30 November (Monday)<\/td>\n<td>Payment of VAT for October<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>FAQ<\/h2>\n<details>\n<summary>When is the Ukrainian CIT return for the first three quarters of 2026 due?<\/summary>\n<p>By 9 November 2026, a Monday. The deadline is 40 days after the end of the quarter. The tax must be paid by 19 November 2026.<\/p>\n<\/details>\n<details>\n<summary>Which form is used for the 9-month 2026 CIT return?<\/summary>\n<p>The updated form from Ministry of Finance Order No. 186 of 6 April 2026. The half-year return was still filed on the old version (Order No. 371); from the three-quarter return only the new form is used, as set out in the STS letter of 4 June 2026.<\/p>\n<\/details>\n<details>\n<summary>Do interim financial statements have to be filed with the three-quarter CIT return?<\/summary>\n<p>Yes. Quarterly payers file interim financial statements for 9 months as appendix \u0424\u0417 to the return. Without them the return is incomplete.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We keep the books of Ukrainian LLCs on the general tax system, prepare the CIT return and interim financial statements, and track changes to forms and deadlines. See <a href=\"\/en\/bukhhalterskyi-autsorsynh\/\">accounting outsourcing for LLCs<\/a> (from UAH 5,000 per month) and the <a href=\"\/en\/rasschitat-stoimost-buhgalterskih-uslug\/\">accounting fee calculator<\/a>. If the books have fallen behind and need to be put in order before the return, see <a href=\"\/en\/uslugi\/buhgalterskieuslugi\/vosstanovlenie-ucheta\/\">accounting restoration<\/a>. Contact us via the <a href=\"\/en\/kontaktyi\/\">contacts page<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ukrainian CIT return for three quarters of 2026: due 9 November on the new form (Ministry of Finance Order No. 186). Changes, who is affected, deadlines.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[126,122,124,123,125],"class_list":["post-4495","post","type-post","status-publish","format-standard","hentry","category-audyt-biznesu","tag-corporate-income-tax-ukraine","tag-122","tag-124","tag----2026","tag----9-"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Ukrainian CIT return for three quarters of 2026: due 9 November on the new form (Ministry of Finance Order No. 186). 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Changes, who is affected, deadlines.[:]","keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":0,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2026-10-31 11:35:30","updated":"2026-10-31 11:35:32","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/audit-mk.com.ua\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/audit-mk.com.ua\/en\/category\/audyt-biznesu\/\" title=\"\u0410\u0443\u0434\u0438\u0442 \u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443\">\u0410\u0443\u0434\u0438\u0442 \u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tCorporate income tax return for 9 months of 2026 in Ukraine: new form, due 9 November\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/audit-mk.com.ua\/en\/"},{"label":"\u0410\u0443\u0434\u0438\u0442 \u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443","link":"https:\/\/audit-mk.com.ua\/en\/category\/audyt-biznesu\/"},{"label":"Corporate income tax return for 9 months of 2026 in Ukraine: new form, due 9 November","link":"https:\/\/audit-mk.com.ua\/en\/deklaratsiia-z-prybutku-tri-kvartaly-2026-nova-forma\/"}],"_links":{"self":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/4495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/comments?post=4495"}],"version-history":[{"count":1,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/4495\/revisions"}],"predecessor-version":[{"id":4496,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/4495\/revisions\/4496"}],"wp:attachment":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/media?parent=4495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/categories?post=4495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/tags?post=4495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}