Updated Procedure for Sending Tax Assessment Notices Has Entered into Force

On 26 February 2026, the updated procedure for sending tax assessment notices (TANs) to taxpayers entered into force. The relevant amendments were approved by Order No. 513 of 9 October 2025 issued by the Ministry of Finance of Ukraine.

The document is aimed at aligning the procedures with the current provisions of the Tax Code of Ukraine and other legislative acts.

Accordingly, the main changes include the following:

• Preferential payment conditions. From now on, if a taxpayer pays the tax liability assessed as a result of documentary audits (forms “R” and “D”) within 30 calendar days from the date of receipt of the tax assessment notice, the accrued penalties will be considered cancelled and no late-payment interest will be charged.
• Updated TAN forms. Annexes 1–30 to the Procedure have been revised. The forms now specify the grounds for issuing the notice, unify the structure, modify the “Purpose of Payment” field, and include QR codes for faster and more convenient payment.
• Procedure in case of liquidation of the authority. If the controlling authority that issued the original tax assessment notice is liquidated, a new notice will be issued by its legal successor — the authority responsible for administering taxes for the relevant taxpayer.
• Information on appeals. The TAN forms will now also include information on judicial and administrative appeals that affected the amount of the agreed monetary liabilities.
• Terminology update. Outdated references to the Law “On Electronic Trust Services” have been replaced with references to the current Law of Ukraine On Electronic Identification and Electronic Trust Services.

These changes are aimed at simplifying tax administration and reducing the financial burden on taxpayers, which is particularly important under the conditions of martial law.