Country-by‑Country Reporting – Compilation of 2025 Peer Review Reports

Ukraine

Overview of CbC reporting requirements

First reporting fiscal year: Ending on or after 1 January 2022 for Ukrainian resident Ultimate Parent Entities / Commencing on or after 1 January 2024 for Constituent Entities of MNE Groups where the Ultimate Parent Entity is resident outside Ukraine

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes, for reporting fiscal years commencing on or after 1 January 2024

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2020-2021

Summary of recommendations

Area of implementation	Recommendations for improvement
Domestic legal and administrative framework	None.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

Ukraine’s local filing requirements came into effect following the activation of the CbC Reporting Multilateral Competent Authority Agreement, i.e. for reporting fiscal years commencing on or after 1 January 2024.

Ukraine confirms its rules have not otherwise changed and continue to be applied effectively. Ukraine continues to meet all terms of reference.

The exchange of information framework

Ukraine confirms its rules have not changed and continue to be applied effectively. Ukraine continues to meet all terms of reference.

Appropriate use of CbC reports

Ukraine confirms that its rules have not changed and continue to be applied effectively. Ukraine continues to meet all terms of reference.