Tax payment details for 2025: what's changed since January 1st.

The State Tax Service has announced changes to the tax payment details. Starting from December 1, 2024, new bank accounts for tax payments will come into effect to ensure stable budget revenues during the state of war.

This is mentioned on the official website of the State Tax Service.

As of December 1, 2024, the law of Ukraine dated October 10, 2024, No. 4015-IX “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Ensuring the Balance of Budget Revenues During the State of War” has come into force.

Thus, starting January 1, 2025, individual entrepreneurs (FOP) and legal entities under the simplified taxation system are required to pay the military tax.

Separate budget accounts have been opened for this purpose:

• for legal entities (Group 3) – using the budget revenue classification code (BBRC) 11011800 “Military tax payable by legal entities under the simplified taxation system (Group 3)”;
• for individual entrepreneurs (FOP, single tax payers) – using the BBRC 11011700 “Military tax payable by individual entrepreneurs under the simplified taxation system.”

To obtain the exact payment details for taxes, you should visit the web portal of the State Tax Service of Ukraine. In the section “Accounts for Payment of Fees,” select your region and the type of tax you need to pay.

Background. Previously, Mind reported that the Ministry of Finance explained the tax increases, specifically how much and when payments will be due. Some taxes for Ukrainians will only increase starting January 1.