{"id":4533,"date":"2026-11-02T18:28:59","date_gmt":"2026-11-02T16:28:59","guid":{"rendered":"https:\/\/audit-mk.com.ua\/uk\/kalendar-bukhhaltera-lystopad-2026\/"},"modified":"2026-11-02T18:29:00","modified_gmt":"2026-11-02T16:29:00","slug":"kalendar-bukhhaltera-lystopad-2026","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/kalendar-bukhhaltera-lystopad-2026\/","title":{"rendered":"Accounting calendar for November 2026 in Ukraine: reporting and tax payment deadlines"},"content":{"rendered":"
<\/p>\n
The key accounting deadlines in Ukraine for November 2026: Q3 returns by 9 November, quarterly tax payments by 19 November, monthly October reporting and the unified social contribution (USC) by 20 November, VAT and land payment by 30 November. All dates fall on working days, so nothing is postponed.<\/p>\n
November is a busy month: quarterly returns, nine-month financial statements and the regular monthly reporting all fall into the same weeks. Below is the full calendar of filing and payment dates, the working time standard and several events of the month that a director or chief accountant should keep in mind.<\/p>\n
ZVR-1 report on the use of settlement books for October<\/td>\n
None<\/td>\n<\/tr>\n
\n
18 November<\/td>\n
Registration of VAT invoices and adjustment calculations issued on 16-31 October<\/td>\n
None<\/td>\n<\/tr>\n
\n
19 November<\/td>\n
None<\/td>\n
For Q3: corporate income tax; group 3 single tax; military levy by group 3 payers; contribution for employment of persons with disabilities; environmental tax, rent payment, tourist tax<\/td>\n<\/tr>\n
\n
20 November<\/td>\n
For October: VAT return; monthly unified report on USC, PIT and military levy; land payment return; excise tax return<\/td>\n
USC by employers for October; advance single tax and military levy payments by FOPs in groups 1 and 2 for November<\/td>\n<\/tr>\n
\n
30 November<\/td>\n
None<\/td>\n
For October: VAT, land payment, excise tax; PIT and military levy on income accrued but not paid out<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
To keep track, split the month into four work blocks:<\/p>\n
\n
First week: by 5 November, register VAT invoices and adjustment calculations for the first half of October and check whether any employee registration data changed and needs a TCC notice.<\/li>\n
Quarterly package: by 9 November, prepare and file all Q3 returns, the nine-month financial statements and the statistics reports. File ZVR-1 by 13 November.<\/li>\n
Mid-month: by 18 November, register VAT invoices and adjustment calculations for 16-31 October; by 19 November, pay the quarterly taxes.<\/li>\n
Monthly package: by 20 November, file the VAT return and the monthly unified report, pay USC and the FOP advance payments; by 30 November, pay VAT, land payment, excise tax, and PIT and military levy on October salaries accrued but not paid.<\/li>\n<\/ol>\n
Common mistakes in November<\/h2>\n
\n
Mixing up 9 and 19 November.<\/strong> The 9th is for filing quarterly returns, the 19th for paying the taxes under them. Paying earlier is fine, paying later is a delay.<\/li>\n
Forgetting the financial statements.<\/strong> The nine-month financial statements are filed with the State Tax Service (STS) together with the corporate income tax return, not on a separate date.<\/li>\n
Old return form.<\/strong> For Q3 the corporate income tax return is filed on the updated form under Ministry of Finance Order No. 186.<\/li>\n
Quarterly versus monthly unified report.<\/strong> FOPs report for Q3 by 9 November, while employers file the monthly report for October by 20 November.<\/li>\n
Unpaid salaries.<\/strong> If October income was accrued but not paid out, PIT and military levy must still be paid by 30 November.<\/li>\n<\/ul>\n
The cost of a mistake: a missed deadline leads to penalties and late payment interest, and a VAT invoice not registered on time creates a problem for your customer.<\/p>\n