Starting from October 3, the updated Procedure for the Exchange of Tax Information with Competent Authorities of Foreign States is in effect.

The Ministry of Finance has amended the Procedure for the Exchange of Tax Information with Competent Authorities of Foreign States.

The corresponding Order No. 446 dated August 29, 2025 (as amended by Order No. 485 dated September 22, 2025) entered into force on the date of its official publication (October 3).

The Procedure governs the process of exchanging tax information between the State Tax Service (STS) and the competent authorities of foreign countries based on specific requests, as well as within the framework of spontaneous exchanges of tax information concerning taxes and within the scope established by the Convention on Mutual Administrative Assistance in Tax Matters, ratified by Law No. 677-VI (with reservations), and/or by any other international treaty of Ukraine that provides for the exchange of information for tax purposes.

The document regulates the following matters:

• preparation and submission of outbound requests by the STS to the competent authorities of foreign countries;
• receipt, processing, and execution of inbound requests;
• processing of responses to outbound requests received from the competent authorities of foreign countries;
• provision and receipt of tax information under spontaneous exchange;
• and monitoring of the exchange of tax information.

The STS conducts international exchanges of tax information to implement the provisions of the Tax Code and Ukraine’s obligations under international treaties.

The STS prepares and executes specific requests only when an international treaty exists.

Outbound requests, responses to inbound requests, and information provided under spontaneous exchange must be prepared in writing and sent by one competent authority to another either in paper or electronic form.

An outbound request is prepared in the following cases:

1. analysis of a taxpayer’s (branch’s or representative office’s) tax reporting indicates a possible understatement of corporate income tax and/or personal income tax obligations in connection with payments to non-residents through the unlawful application of exemptions or reduced tax rates provided by international double taxation treaties;
2. evidence shows that the necessary information is stored outside Ukraine, and during audits and/or reconciliations of taxpayers within the framework of tax control, it becomes necessary to verify the accuracy of such information — for example, in cases involving overdue receivables of a non-resident to a resident;
3. there are grounds to believe that payments made to a resident of another state were not declared;
4. payments were made to a resident of another state that meets the characteristics of a company which:
   • acts merely as an intermediary for another person — the beneficial owner of the income;
   • does not declare income and does not submit financial statements;
   • benefits from a preferential tax regime under the national legislation of that other state;
5. discrepancies are found between the quantitative or other indicators in a customs declaration and the actually received (imported) or shipped (exported) goods;
6. facts indicate the submission of incomplete or inaccurate information in a tax declaration;
7. evidence shows that funds have been transferred outside Ukraine for the purpose of subsequent legalization (laundering) of proceeds obtained through criminal means;
8. there is a need to obtain information for transfer pricing control purposes;
9. there is a need to obtain information concerning controlled foreign companies;
10. there is a need to clarify and/or identify data about a specific taxpayer obtained as a result of automatic information exchange;
11. in other cases where, to implement or apply the provisions of Ukrainian legislation, including international treaties, the STS needs to obtain information from the competent authorities of foreign countries.