In accordance with this new provision of the Law on Amendments to the Town Planning and Construction Code, which entered into force on January 29, 2026, the standard form of the Report on Deductions for the Development of Construction Technical Standards (Form DNTC25), as well as the Instructions on how to complete and submit it, have been amended. The State Tax Service published them on April 16.
According to them, investors – individuals are exempted from paying deductions for the development of construction technical standards in the amount of 0.5% of the volume of construction work related to individual houses for one or two families, intended for personal use.
In addition, the deadline for submission of the report (from January 25 of the year following the reporting year to March 25 of the corresponding year), as well as, accordingly, the deadline for payment of the amounts of deductions by the entities charged with this obligation was postponed.
