The Ministry of Finance presented for public comment the change order to the regulation that approved the previous report forms.
The IUPT25 forms will be implemented as of January 1, 2026, and the provisions regarding the IUPT24 form will come into effect on the date of official publication.
According to the authors of the draft, the additional forms reflect adjustments to transactions entered into with affiliates. They are introduced in accordance with the requirements of transfer pricing legislation and reporting of transactions with affiliates.
Recall: Article 373 of the Tax Code was supplemented by paragraph (11), which will come into force on 01.01.2026. It prescribes that the calculation and reporting of the single tax as a result of the adjustment, according to Chapter 112 of Section V of the TC, is carried out by submitting a report on the single tax on transactions with affiliated persons to the State Tax Service before the 25th day of the sixth month after the end of the tax period established in accordance with Article 121 of the TC. The form and procedure for filling in the report are subject to approval by the Ministry of Finance.
According to the draft, the relevant Order of the Ministry of Finance No. 135/2017 will be supplemented with two new standard forms and instructions for their completion, which will be included in Annexes No. 7 – No. 10.
The authors of the document hope that the new rules will improve the tax reporting mechanism for residents of IT parks and ensure proper monitoring by the State Tax Service. As a result, the level of voluntary compliance with tax legislation will increase and the risks of tax evasion will decrease.
