Filing an annual VAT LLC tax return

Filing of LLC VAT tax returns: main documents in 2025

In 2025, LLC VAT tax returns are filed taking into account the changes made by the Ministry of Finance of Ukraine. The main changes were, firstly, the form itself (on income tax), and secondly, the features of other company tax documentation, such as the value added tax return and other accompanying documents.

Starting in 2025, LLCs must file an annual tax return for the reporting year 2024, taking into account the following changes:

1. by mandatory filling in the Appendix to the TC, namely - new fields 17.1-17.3 and 19.1-19.3;
   by filling in a new Report on Controlled Transactions;
2. specifics of filling in for entities involved in the organization and conduct of gambling, as well as banks (for detailed information - contact our accountant for professional advice).

In addition to the annual declaration, it is also necessary to submit a monthly (or quarterly) tax return for value added tax, which includes:

• filling in the new form J0100126 for legal entities, which came into effect in November 2024 (in accordance with the changes made by the Order of the Ministry of Finance No. 400);
• preparation of a clarifying calculation of value added tax liabilities (in case of correction of self-identified errors) and calculation of tax liabilities for recipients of services from non-residents (if the company is not registered as a VAT payer in Ukraine).

Deadlines for submitting the annual tax return of an LLC with VAT

The reporting periods are a year and a quarter. The basic deadline is 60 calendar days after the end of the reporting year. However, there are certain exceptions in which the deadline can be extended. For example, if the deadline falls on a weekend or holiday, it is postponed to the next business day (in accordance with clause 49.20 of the Tax Code of Ukraine). The deadline for submitting the declaration for 2024 is March 3, 2025.

Liability for failure to submit an annual tax return

If a company cannot submit an annual tax return on time, this obligation is postponed for a period of up to 6 months after the lifting of martial law. In this case, such inability to timely fulfill tax obligations must be clearly justified to the tax authorities and fall under the criteria provided for in the Procedure approved by Order of the Ministry of Finance dated 29.07.2022 No. 225. In particular, the reasons for delaying the fulfillment of obligations may be:

• first, the loss of primary accounting documentation, equipment due to hostilities of the aggressor state;
• second, the absence of responsible persons authorized to carry out tax accounting, as well as the inability to appoint such persons at the time of the need to submit reports;
• third, the company's location in a zone of active hostilities or in a territory temporarily occupied by the aggressor state;
• other force majeure circumstances, confirmed by documents.

If none of the above cases occurred, the company will be subject to penalties (financial liability) for failure to submit or untimely submission of the annual tax return, equal to 340 UAH for the first violation and 1020 UAH for a repeated violation, respectively.

Accountant's assistance in filing annual tax return of LLC with VAT

Filing annual tax return for companies is an important process that requires correct filling of documents. Contacting professional accountants of Law Firm "Prikhodko & Partners" will help to avoid possible errors when filling in and ensure its timely submission to regulatory authorities.

For VAT LLCs that need assistance in preparing and submitting an annual tax return, our outsourced accountants can offer the following services:

1. analysis of documents (primary accounting documentation, reporting for previous periods, etc.);
2. correct completion of the declaration (taking into account changes provided for by the Tax Code of Ukraine and other regulatory legal acts), recalculation of income and expenses;
3. verification and submission of other tax reporting through the use of the LLC's electronic account as a taxpayer;
4. ongoing accounting consulting or business support services.

Thus, a VAT LLC for 2025 must necessarily submit an annual tax return and value added tax reporting with the changes introduced by the Orders of the Ministry of Finance of Ukraine. In the absence of good reasons for failure to submit the declaration on time, fines from 340 to 1020 UAH are imposed for each violation. The services of an accountant at Prikhodko & Partners Law Firm include analysis of documentation, correct completion of declarations, submission of reports via an electronic account, and subsequent accounting support for the business (if necessary).