Support for filing a declaration for LLC

The law firm “Prikhodko & Partners” provides clients with a range of professional accounting services aimed at ensuring the correct, complete and timely completion and submission of the LLC tax return. Our specialists are engaged not only in the technical completion of the relevant document, but also in-depth analysis of financial activities and correct tax calculations. Preparing and submitting a declaration for an LLC requires significant time resources, so outsourcing this task allows you to effectively optimize the work.

Income tax return for an LLC: changes in 2025

Income tax payers should pay attention to the update of the LLC declaration form contained in the Order of the Ministry of Finance No. 621. The identifier of the new form is J0100126 (for agricultural producers – J0100526). Various methods of submitting the specified document are provided, in particular:

• for large and medium-sized enterprises – exclusively in electronic form, through the Electronic Taxpayer’s Account;
• for small and micro-enterprises – submit both in electronic and paper form (by mail). If you choose the paper form, then you must send the document no later than 5 days before the deadline for submission.

Filing an LLC income tax return: the main nuances

Quarterly return

The choice of filing frequency depends on certain criteria established by the Tax Code. As a general rule, quarterly returns must be filed by enterprises:

• with high income (over UAH 40 million). The main criterion is net income from sales of products (goods, works, services) for the previous reporting year; This rule is established by paragraph 137.5 of the Tax Code of Ukraine;
• which have chosen quarterly reporting on a voluntary basis;
• in the event of certain situations (change in the taxation system, liquidation of the enterprise, obtaining non-profit status, violation of the conditions of a tax benefit).

Understanding the criteria specified above will help enterprises correctly determine the reporting frequency and avoid penalties. For more detailed information, we recommend that you contact one of our specialized accountants for advice.

Annual declaration

Some categories of enterprises have the right to submit an annual declaration, such as:

• LTDs with low income (less than 40 million UAH for the previous reporting year);
• newly established during 2025 payers of income tax (with the first reporting period starting from the date of state registration and ending on December 31);
• LLCs that have switched from the simplified taxation system to the general one.

The specified rules for determining the reporting frequency allow enterprises to flexibly adapt to the actual volumes of activity and the requirements of tax legislation. However, it is no less important to constantly monitor new changes and rules for submitting tax declarations. An accountant for outsourcing the enterprise of our law firm can help with this.

When should an LLC declaration be submitted?

For quarterly payers, the declaration is submitted within 40 calendar days following the last calendar day of the reporting quarter. At the same time, for annual payers, the declaration is submitted within 60 calendar days after the end of the reporting year. Below, our accountant provides specific final submission dates in 2025 for the convenience of clients:

• first half of the year – August 11;
• three quarters (9 months) – November 10;
• the entire year – March 2, 2026.

It is recommended to submit the declaration in advance in order to have time to correct possible errors. Untimely submission entails liability, which we will discuss in more detail below.

What is the liability for failure to submit or untimely submission of a declaration for an LLC?

Untimely submission, non-submission or gross errors in the specified document may result in the imposition of penalties. The specific amounts of sanctions are as follows:

• 340 UAH – for the first violation;
• 1020 UAH – for a repeated violation (according to clause 120.1 of the Tax Code).

In addition to fines for the declaration, sanctions are also provided for late payment of accrued income tax, which amount to 5% of the amount of underpayment (if the delay is 30 days) or 10% of the amount of underpayment (if the delay exceeds 30 days). If non-payment is qualified as an intentional act on the part of the enterprise, the fine is increased to 25-50%, respectively. Therefore, it is very important to approach this issue responsibly and take care of contacting a professional accountant.

Accounting support for filing an income tax return for LLCs: why should you contact Prikhodko & Partners Law Firm?

Our law firm offers not just services for filing an income tax return for LLCs, but comprehensive accounting support. Our advantage lies in the synergy of legal and accounting expertise, which allows us to solve tasks of any complexity. Our specialists provide a variety of services, including:

• analysis of financial and economic activities (verification of primary documents, analysis of tax risks, accounting of income and expenses);
• formation of financial statements (preparation of the Balance Sheet and the Statement of Financial Results);
• tax calculation and preparation of the income tax return (correct application of tax differences, filling in all items and annexes to the return, checking for possible technical errors before submission);
• electronic submission to the State Tax Service and monitoring its consideration (response to State Tax Service requests, preparation of necessary explanations and documents);
• individual consulting support (explanation of changes in legislation, optimization of tax burden, etc.).

With our experienced accountants, you can be sure of the quality of the services provided to support the submission of the declaration for an LLC. To find out the cost of such a service, fill out the form below.