New Reporting Rules for Individual Entrepreneurs in 2026: Quarterly Reports, Changes in Military Tax, and Launch of E-Excise

Starting from 2026, significant changes have been implemented in Ukraine regarding tax reporting and administration for individual entrepreneurs (IEs). The updated requirements concern the procedure for submitting reports, the rules for paying military tax, and the postponement of the launch dates for the electronic e-excise system.

This is reported by AgroReview

Transition to Quarterly Reporting: New Rules for IEs

Individual entrepreneurs and self-employed individuals are no longer required to submit monthly consolidated reports on personal income tax (PIT), military tax, and the unified social contribution (USC) starting in 2026. Now, these tax reports need to be filled out only once per quarter.

• Submission frequency: 4 times a year instead of 12.
• Submission deadline: reports must be submitted no later than 40 calendar days after the end of each quarter.
• Detailing: despite the quarterly format, the report must detail the accruals for each employee separately by month.

“Important: the deadline for submitting the report for the first quarter of 2026 is May 11, 2026.”

Changes in Military Tax and Restrictions on Types of Activities

The military tax is now integrated directly into the tax declaration of IEs. For taxpayers in the first and second groups, this payment is included in the annual report, while for the third group, it is included in the quarterly report. Thus, payment of the military tax without accompanying reporting is no longer considered a proper method of payment.

Changes have also occurred in the list of permitted types of activities for the simplified taxation system. Starting from January 1, 2026, security activities (NACE 80.10, 80.20) are excluded from the list for single tax IEs. Entrepreneurs working in this field must switch to the general taxation system.

E-Excise: New Schedule for Implementing the Digital System

The implementation of the electronic accounting system for excise goods (alcohol and tobacco), initially planned for the beginning of the year, has been postponed to November 2026. This gives businesses more time to prepare their cash equipment for the updated requirements.

The changes include:

• Paper excise stamps remain valid until May 1, 2028, gradually being replaced by electronic ones;
• Until November 1, 2026, it is sufficient to scan the barcode of the paper stamp for sales registration, and afterward, it will be mandatory to indicate the ID of the electronic stamp;
• The control system for circulation is transitioning from traditional documentary to a fully digital format, ensuring transparency and traceability of all operations.

Entrepreneurs are advised to check their NACE codes in advance and update the settings of their software for cash register systems (CRS) according to the new requirements, which will come into effect in the fall. Given the market changes and increasing demands for tax discipline, timely adaptation to these innovations is an important condition for business stability in 2026.