As of 26 February 2026, an updated procedure for sending tax notices-decisions (TNDs) to taxpayers will enter into force.

The relevant amendments were approved by Order of the Ministry of Finance of Ukraine No. 513 dated 09 October 2025.

The State Tax Service of Ukraine noted that the purpose of these innovations is to bring the Procedure in line with the Tax Code of Ukraine and other legislative acts, as well as to update the TND forms.

Thus, the main changes are as follows:

• Preferential payment terms: if a taxpayer pays the tax liability within 30 calendar days after receiving the TND (forms “R” and “D”), penalty sanctions are canceled and no late-payment interest is accrued. In this case, a new TND is not issued;
• TNDs in case of liquidation of a State Tax Service authority: a new decision is issued by the authority administering the taxpayer’s taxes, duties, and payments;
• Updated TND forms (Annexes 1–30): the grounds for sending TNDs have been clarified, the structure and format of information have been unified, and the format of the “Purpose of payment” detail has been changed.

In addition, the amendments provide for additional conveniences for taxpayers:

• Display of information on judicial and administrative appeals that affected the amount of agreed monetary liabilities;

Please note that as of 1 January 2026, new court fee rates will apply.

• QR codes for fast and convenient tax payments.

Thus, the State Tax Service emphasized that the changes are aimed at simplifying tax administration and reducing financial risks for taxpayers, especially under martial law conditions.