The Ministry of Finance of Ukraine by Order of No 282 of May 26, 2026 updated the Procedure for information interaction between the State Tax Service, the Treasury and local financial authorities when refunding taxpayers erroneously or excessively paid tax liabilities and penalties.
The document provides for two important innovations: the return of overpaid personal income tax on the declaration and the expansion of restrictions for persons under sanctions.
If the tax authority receives a declaration in which an individual declares the right to return the excessively withheld (paid) personal income tax, an entry in a special Journal of the return of excessively withheld (paid) amounts of personal income tax will be automatically generated in the information system of the State Tax Service.
Such entry will be carried out on the basis of the submitted declaration, provided that a desk audit has been carried out in relation to it and there is a corresponding mark in the information system.
Another significant change concerns the return of funds from the budget to persons subject to sanctions.
From now on, the ban on the refund of mistakenly or excessively paid taxes, fees and penalties will apply not only to the taxpayer who is under sanctions, but also to:
- founders (participants);
- ultimate beneficial owners.
During the entire period of the sanctions, it will be impossible to return such funds from the budget.
When will the changes come into force
Order of the Ministry of Finance No 282 of May 26, 2026 will enter into force from the date of its official publication.
The Ministry of Finance of Ukraine has published a draft order "On Approval of Amendments to Certain Regulations of the Ministry of Finance of Ukraine on Accounting". The document is aimed at updating the National Accounting Standards 25 "Simplified Financial Statements" and the simplified Chart of Accounts for small and micro enterprises and their coordination with the Law on Accounting, the National Accounting Standards 1 and the "large" Chart of Accounts.
According to the explanatory message, the Ministry of Finance seeks to:
- improve the structure and disclosure of simplified financial statements of small and micro enterprises;
- bring the National Accounting Standards 25 and the simplified Chart of Accounts closer to:
- the Law "On Accounting and Financial Reporting in Ukraine";
- NAS 1 "General Requirements for Financial Reporting";
- Instructions to the "full" Chart of Accounts No. 291.
In fact, we are talking about "catching up" the simplified model to the current structure of financial statements and terminology.
The Ministry of Finance of Ukraine by Order No 286 of May 28, 2026, amended the Requirements for the creation of a control tape in electronic form in registrars of settlement transactions (RST), software cash registers (EPOS) and modems for data transmission, as well as the Procedure for transferring information from cash registers to the bodies of the State Tax Service of Ukraine.
The document updates two key regulations:
- Requirements for creating a control tape in electronic form;
- The procedure for transferring information from cash registers and cash registers to the State Tax Service, approved by Order of the Ministry of Finance No. 1057 of Oct 8, 2012.
Among the changes:
- certain terms have been updated in accordance with the current legislation;
- the words "On Confirmation of Conformity" are replaced by "On Technical Regulations and Conformity Assessment";
- certain provisions regarding the National Bank of Ukraine have been clarified;
- one of the paragraphs of the Procedure for the transfer of information was deleted.
However, the most significant changes relate to the technology of fiscal data processing.
The innovations are of a technical nature. In fact, we are talking about changing the architecture of processing and storing fiscal data in the systems of the State Tax Service.
The Ministry of Finance reports that the changes are related to the modernization of the cash register data collection and storage system.
Within the framework of this modernization, the complex of primary data processing of cash registers is excluded from the technological chain of information transmission.
For business entities, the changes do not require any action from the business.
That is, all technical changes take place on the side of the State Tax Service.
The Cabinet of Ministers of Ukraine has approved the Strategy of State Policy on Internal Displacement for the period up to 2030. The document, developed by the Ministry of Social Policy, Family and Unity of Ukraine, should form a unified system of support for internally displaced persons (IDPs) and the communities that host them.
The strategy defines a comprehensive approach to supporting IDPs — from the moment of forced displacement to adaptation, integration in a new community or voluntary return to the place of permanent residence.
The following main directions of state policy are defined:
- strengthening the coordination of internal displacement policies;
- supporting the adaptation and integration of IDPs in host communities;
- targeted assistance to IDPs and communities;
- creating conditions for safe voluntary return;
- promoting the economic independence of IDPs;
- development of housing solutions for IDPs.
The National Bank of Ukraine has adopted amendments to a number of regulations on key issues related to the regulation and supervision of the activities of a new type of financial institution – the Bank of Financial Inclusion (hereinafter - the BFI).
The goal of the BFI is to expand access to high-quality and safe financial services in territories with special conditions, in particular frontline and de-occupied, where there are no bank branches due to security risks and remote banking channels do not fully work due to communication interruptions.
The approved package of amendments to the NBU's regulations regulates:
- the procedure for granting a limited banking license to a newly established BFI and reissuing a banking license of an existing bank to a limited BFI license;
- the requirements for the development and annual review of the strategy and business plan by the BFI Council, as well as for the content of these and other internal documents, in particular, taking into account the specifics of the provision of services outside the premises of the BFI (branch);
- the procedure for engaging commercial agents for the provision of financial payment services;
- the requirements for the integration of business features into the internal control and risk management systems of BFIs;
- non-application of requirements for newly established and specialized banks to BFIs, etc.
Relevant changes were made to the following after discussion with the market in accordance with the established procedure and after legal expertise:
- Instructions on the procedure for regulating the activities of banks in Ukraine;
- Regulations on the organization of the risk management system in Ukrainian banks and banking groups;
- Regulations on the organization of the internal control system in Ukrainian banks and banking groups;
- Regulations on Licensing of Banks;
- Regulations on the Application of Measures of Influence by the National Bank of Ukraine;
- Regulations on the organization and conduct of inspections;
- Regulations on the Involvement of Commercial Agents for the Provision of Financial Payment Services.
The Cabinet of Ministers of Ukraine has adopted a decision that improves and clarifies the procedure for assigning and paying one-time financial assistance to victims of critical infrastructure facilities as a result of the military aggression of the russian federation against Ukraine.
The amount of one-time assistance is: 800 thousand UAH for persons with disabilities of group I, 500 thousand UAH — group II, 200 thousand UAH — group III and UAH 1 million in case of death of a person.
In particular, the procedure for drawing up and certifying a personal order for the payment of assistance in case of injury or death of a person at critical infrastructure facilities, an employee of a critical infrastructure operator, a civil servant or a local government official has been clarified.
The mechanism of additional payment of the difference between the previously received and new amount of one-time financial assistance in case of a change in the disability group has also been regulated. In addition, the terms of exercising the right to receive such assistance have been determined — this is the period during martial law and within 3 years after its termination or cancellation.
From now on, persons who suffered as a result of the military aggression of the russian federation against Ukraine and were at critical infrastructure facilities at the time of the relevant circumstances, employees of critical infrastructure operators, as well as civil servants and local government officials will be entitled to one-time financial assistance.
The assistance is assigned and paid by the Pension Fund of Ukraine.
At the same time, it is envisaged that if a person receives other one-time payments or insurance payments in connection with the same damage to health or death in accordance with other regulations in an amount less than provided for by the Law of Ukraine "On One-Time Cash Assistance for Damage to Life and Health Caused to Employees of Critical Infrastructure Facilities, Civil Servants, Local Government Officials as a Result of the Military Aggression of the Russian Federation against Ukraine" the difference between the amount determined by this Law and the amount actually received shall be paid.
In this way, the state guarantees that the injured person or his/her family members receive the full amount of support provided for by law, regardless of other sources of compensation.
