What must be done by 30 September
After the month ends, taxpayers need to make sure that all August obligations have been met. Late payment or untimely filing of reports can lead to fines and interest, so it is better to check the list and close items in advance.
Below we compare what was the case before and what needs to be done now. We also provide a full list of taxes, payments and reports whose deadlines fall on 30 September 2026, with references to the relevant provisions of the Tax Code.
Then and now — a brief comparison
| Then | Now |
|---|---|
| The government proposed raising the value added tax (VAT) by 1% as part of the draft state budget for 2027. | This remains a proposal in the 2027 state budget draft and does not change current obligations for August 2026. |
| The general understanding was that quarterly and monthly obligations must be monitored independently. | There is now an emphasis that all main payments for August 2026 and some annual reports should be filed or paid by 30 September 2026. |
Which taxes and reports must be paid or submitted by 30 September 2026
Below is a list of items with the normative basis as stated in the tax clarifications. Each payment relates to August 2026 or sets the annual reporting deadline for 2025.
| Payment or report | Normative basis |
|---|---|
| Last day to submit the report on controlled transactions for 2025 | subpara. 39.4.2 of para. 39.4 art. 39 of section I |
| Last day to submit the notification of participation in an international group of companies for 2025 | subpara. 39.4.2 of para. 39.4 art. 39 of section I |
| Last day to pay the advance instalment of corporate profit tax from foreign exchange exchange points for September 2026 | para. 137.11 art. 137; subpara. 141.13.1 of para. 141.13 art. 141 of section III |
| Last day to pay value added tax (VAT) for August 2026 | para. 57.1 art. 57 of section II; para. 203.2 art. 203 of section V |
| Last day to pay excise tax for August 2026 | para. 57.1 art. 57 of section II; para. 222.1.1 art. 222 of section VI |
| Last day to pay personal income tax (PIT) and the military levy on the taxation of income in the form of interest on deposits, accounts and savings in credit unions for August 2026 | para. 170.4 art. 170 and para. 16¹ of subsection 10 of section XX |
| Last day to pay personal income tax (PIT) and the military levy if taxable income is accrued but not paid for August 2026 | subpara. 168.1.5 of para. 168.1 art. 168 and para. 16¹ of subsection 10 of section XX |
| Last day to pay rent (royalty) for subsoil use, radio frequencies, oil transportation, and ammonia transit for August 2026 | para. 257.5 art. 257 of section IX |
| Last day to pay land charges — land tax and/or lease payments for state/communal land (except for individuals) for August 2026 | para. 287.3 and para. 287.4 art. 287 of section XII |
| Last day to pay lease payments for agricultural land plots of state ownership that have been leased for August 2026 | para. 287.3 and para. 287.4 art. 287 of section XII in accordance with art. 120¹ of the Land Code of Ukraine |
| Last day to pay land tax by individual entrepreneurs (FOP) who are owners and land users for August 2026 | para. 287.3 art. 287 |
As the list shows, by the end of 30 September you need to close both the monthly payments for August 2026 and some annual reports for 2025.
Final deadline
30 September 2026 — the last day to pay and submit the mentioned payments and reports inclusive.
Who this concerns and what actions to take
The list covers various taxpayers. It includes companies, individual entrepreneurs (FOP), owners of land plots, VAT payers, excise payers and those who receive income in the form of interest on deposits. If you are unsure whether a specific item applies to you, check the provisions indicated next to each payment.
The actions are simple and clear — check whether an obligation has been accrued for August 2026, prepare the appropriate payment orders or reporting documents and submit them to the controlling authorities by the end of 30 September 2026. For clarifications you can contact the State Tax Service (Державна податкова служба).
Brief explanations of terms
A declaration is the document that a taxpayer submits to the tax authority with information about income, expenses and taxes due. A tax agent is the person or organisation that calculates and withholds taxes from the income of individuals before paying that income to them.
Aggregate income is the total amount of a taxpayer’s income for a specified period. Insurance record (insurance period) is the period during which a person paid contributions that count towards pension entitlements. Understanding these terms will help you determine which documents and amounts you need to check before 30 September.
Additional links and sources
Details on the list and the regulatory framework can be found in the clarifications of the tax authorities at the State Tax Service (Державна податкова служба). Proposals to change rates in the 2027 budget draft were also previously covered in a piece on Finance.ua.
This is the author’s material. If you need specific clarifications for your situation, it is better to seek an individual consultation from a tax adviser or the tax authority.
