Ukrainian taxpayers will begin using a revised vehicle tax declaration from January 1, 2027, with the form expanded to capture locally approved tax benefits. The State Tax Service of Ukraine reported the change on Wednesday, October 21.

Although Ukraine’s Tax Code does not itself provide vehicle tax exemptions, local government bodies may adopt decisions granting such relief. Businesses that consequently leave certain tax amounts unpaid to the budget are required to keep records of those benefits and disclose them in tax filings.

The redesigned declaration will contain dedicated columns for the relevant benefit and its value. Its calculation section will also be reorganized into two parts: one covering the tax liability and relief calculation, and another for adjustments to the liability.

The tax authority said the form was developed under the government procedure governing the accounting of taxes and fees not paid because of tax benefits.