Changed Your Tax Address: Where to Pay Taxes and File Reports

After changing your tax address, check whether your territorial community and tax authority have changed. If your business has moved to another community or tax authority, some taxes must be paid at the previous place of registration through the end of the calendar year. The single contribution for compulsory state social insurance (ЄСВ) is paid at the new primary place of registration after the transfer. Taxes on real estate and land remain payable where the relevant property is located.

The tax authority to which reports must be submitted also changes at different times. An ordinary Ukrainian company files corporate income tax, value-added tax (VAT) and Group 3 single tax returns at its previous place of registration through year-end. An individual entrepreneur (ФОП) files the single tax return at the new place of registration. An employer files the payroll tax calculation at its new primary place of registration, although personal income tax (ПДФО) and the military levy are paid at the previous place through year-end. Before the first payment or filing, the accountant or entrepreneur should check that the transfer has actually been completed, the accounts are current, and the recipient for each document is correct.

Which address changes affect payments

For a legal entity, the tax address is the registered location shown in the Unified State Register (ЄДР). For an individual entrepreneur (ФОП), it is the place of residence at which they were registered for tax purposes. A store’s address may differ from its owner’s tax address.

After an address change, one of three situations may apply:

• Only the street or building number changed within the same community, and the tax authority remains the same. Check the updated registration details; the address change alone does not mean that you should use accounts for another community.
• The community changed, but the tax authority stayed the same. For payments that remain payable to the previous community through year-end, the State Tax Service (ДПС) records the previous and new territorial codes under КАТОТТГ, the state codifier of territories.
• The tax authority changed. The ДПС transfers the business to its new primary place of registration. Through year-end, the previous place remains as a secondary place of registration for payments that must be made there.

Primary place of registration means the tax authority that registers a business at its tax address. A secondary place is needed, for example, to pay taxes to the previous community or at the location of a store or real estate. These rules are set out in clauses 10.1, 10.2 and 10.13 of Procedure No. 1588.

When a business is registered with the new tax authority

For an ordinary limited liability company (LLC) or individual entrepreneur (ФОП) whose details are in the Unified State Register (ЄДР), the ДПС starts the transfer after receiving the registration data. A separate application No. 1-ОПП is not needed just to report again an address already entered in the ЄДР. The date of the ЄДР entry and the date of registration with the new tax authority may differ.

Procedure No. 1588 provides for the notice to be transferred between tax authorities within 20 days, registration at the new authority within two working days after receipt, and automatic transfer after one month if the new authority has not completed the process earlier. At the same time, subparagraph 69.19 of subsection 10, Section XX of the Tax Code of Ukraine (ПКУ) suspends, during martial law or a state of emergency, the periods in which tax authorities must complete primary registration and transfer the relevant data to the ЄДР. Therefore, choose the payment recipient based on the actual registration details, not on a month you have counted yourself.

The accountant checks the address, tax authority and registration as a single contribution payer in the Electronic Cabinet. If the details do not match the ЄДР, they submit a request through “Correspondence with the ДПС,” attach an extract showing the new address, and ask the ДПС to confirm the place of registration and the details for the specific payments.

Payers whose details are not included in the ЄДР by law have a separate requirement: within ten days after registering the address change, submit the relevant application No. 1-ОПП, No. 1-ОПН or No. 5-ОПП to the new tax authority. This requirement applies to payers whose details are not included in the ЄДР by law.

Where to pay and file for each tax

The table covers a resident company and an individual entrepreneur (ФОП) on the general tax system or Groups 1–3 of the single tax system after a transfer to another tax authority. The rules for electronic residents (e-residents) are not included in this table. If the community changes but the tax authority does not, the accountant checks the accounts for both the previous and new communities separately. Clause 10.2 of Procedure No. 1588 provides exceptions for non-profit organizations, registered non-resident taxpayers, people engaged in independent professional activity, and separate subdivisions. After registration at the new place, a non-profit organization files reports there; a non-resident corporate income taxpayer files its return and pays tax there as well. For subdivisions, the accountant applies the separate rules for the relevant payment.

The ДПС separately explains the transition for corporate income tax, VAT returns, single tax for legal entities and single tax for individual entrepreneurs (ФОП). For an individual entrepreneur (ФОП) on the general system, the places for filing the return and paying taxes are distinguished in the ДПС guidance.

Single tax: separately notify the authorities of your new address

A single tax payer must file an application notifying the tax authority of a change in their tax address. For Groups 1 and 2, the deadline is no later than the 20th day of the month following the month of the change. For Group 3, the deadline is no later than the last day of the quarter in which the address changed. Transferring an address from the ЄДР to the ДПС does not replace this application.

For example, if the address changes in October, an individual entrepreneur (ФОП) in Group 1 or 2 must file the application by November 20, while a Group 3 payer must file by December 31. Keep the application and confirmation that it was accepted.

VAT: check the recipient for the return and the electronic account

An address change by itself does not end VAT registration. The VAT electronic account number remains the same. The accountant therefore changes the recipient for reports at the appropriate time, while continuing to top up the existing electronic account for current declared liabilities.

From January 1 of the following year, VAT returns are filed at the new place of registration. This also applies to a December return filed in January. In the same way, a company files its annual corporate income tax or single tax return at the new place if its filing deadline falls after year-end. The previous reporting period alone does not determine that the old recipient should be used.

Before filing an adjustment document, the accountant checks the current place of registration for that specific tax. Property-related taxes remain payable where the relevant property is located. For reports that must now be filed at the new place of registration, do not automatically reuse the tax authority specified in the old return.

Payroll calculation and payroll tax payments

After the transfer, an employer files the tax calculation at its new primary place of registration. A legal entity files a monthly calculation within 20 calendar days after the end of the month. An individual entrepreneur (ФОП) that is an employer files a quarterly calculation within 40 calendar days after the end of the quarter, broken down by month. The calculation covers the period in which the relevant income was accrued to individuals, regardless of whether it was actually paid. If the filing deadline falls on a weekend or public holiday, it moves to the next operating banking day. These rules are set out in clauses 5–9 of Section I of the Procedure under Ministry of Finance Order No. 4.

After the transfer, the single contribution is paid at the payer’s new primary place of registration. Personal income tax and the military levy withheld from wages remain payable at the previous place through year-end. This distinction is confirmed by guidance on the single contribution and the tax calculation and the Public Information and Reference Resource (ЗІР) answer on the military levy.

If the addresses of separate subdivisions have not changed, personal income tax on their employees’ wages is paid where the relevant subdivision is located, under clause 168.4 of the ПКУ. The main legal entity makes this payment for a subdivision without authority to remit taxes. A subdivision with that authority pays the tax itself.

The main legal entity pays the military levy for employees of a subdivision without authority to remit taxes at its own place of registration: after its transfer, at the previous place through year-end and at the new place from January 1. A subdivision with that authority pays the military levy where it is located. The ДПС explains this procedure in its ЗІР response.

Illustrative example: allocating payroll payments

Suppose an LLC changes its community and tax authority. The ДПС has already transferred the company to its new primary place of registration, while payments at the previous place remain due through year-end. The company has no separate subdivisions and does not use the unified account.

For this example, use the amounts already calculated by the accountant, expressed in Ukrainian hryvnias (UAH): personal income tax — UAH 10,800, military levy withheld from wages — UAH 3,000, and single contribution — UAH 13,200. The accountant allocates these assumed, already calculated amounts between the accounts for the previous and new places of registration.

• The accountant transfers UAH 10,800 of personal income tax to the currently valid payment account for the previous place of registration.
• The accountant transfers UAH 3,000 of military levy as a separate payment for the previous place.
• The accountant transfers UAH 13,200 of the single contribution at the payer’s new primary place of registration.

At the previous place, the amount due is UAH 10,800 + UAH 3,000 = UAH 13,800; at the new place, it is UAH 13,200. The total is UAH 27,000. The company files its tax calculation at the new primary place of registration. The accountant reconciles each payment separately, even if two of them relate to the previous place of registration.

What remains payable where the store, land and real estate are located

If a legal entity or an individual entrepreneur (ФОП) is liable for excise tax on the retail sale of beer and alcoholic beverages at a store, it pays the tax where the sale takes place and files the return with the tax authority that registers the payer at the location of the relevant point of sale. If the owner’s tax address changes but the store’s address does not, this arrangement remains in place. The legal grounds are subparagraph 212.3.1¹, subparagraph 222.3.2 and clause 223.2 of the ПКУ. The ДПС explains how to file for multiple points of sale here.

If a company changes its registered address but keeps ownership of its store building and land plot, the place for paying taxes on those properties stays the same. A legal entity files its real estate tax return where the real estate is located and its land payment return where the land plot is located. The legal grounds are subparagraphs 266.7.5 and 266.9.1 and clauses 286.2 and 287.3 of the ПКУ.

As a general rule, the ДПС calculates taxes on real estate and land owned by an individual. Being registered as an individual entrepreneur (ФОП) does not mean that they must file property returns under the rules for legal entities.

If a business opens, closes or moves a store or office, the accountant files Form No. 20-ОПП with the tax authority at the actual primary place of registration within 10 working days after the facility is registered, established or opened, or the relevant details about it change. The ДПС explains this requirement in its instructions for Form No. 20-ОПП. Selling the property or ending land use requires a separate tax recalculation under the rules for the relevant property.

Moving from an area of hostilities: check tax relief

Individual entrepreneurs (ФОП) in Groups 1 and 2 may be entitled not to pay single tax and their own military levy if their tax address met the territorial conditions on the date hostilities or temporary occupation began. The accountant checks the List under Order No. 376 for the territory category and the dates on which the possibility of hostilities arose or ended, active hostilities began or ended, or temporary occupation began or ended. If the address condition is met, the relief covers the period from the first day of the month in which the relevant event began through the last day of the month in which it ended. The rule for single tax has applied since August 1, 2023, and the rule for the entrepreneur’s own military levy has applied since January 1, 2025. If the entrepreneur uses the right not to pay both charges, they leave the indicators for these charges blank in the single tax return for the relevant period.

If an individual entrepreneur (ФОП) registers a new address in an area that does not meet these conditions, the right not to pay the specified charges ends on the first day of the following month. If the entrepreneur moves in October, November is the first month without this territorial relief. Moving within territories that meet the relief conditions does not by itself end the relief.

The accountant checks entitlement to relief, the place of payment and the place of filing separately. For a single tax payer who is an individual entrepreneur (ФОП) and changes tax authorities after moving away from an area of hostilities or temporary occupation, the ДПС also requires the return to be filed at the new place, while the single tax remains payable at the previous place through year-end. This is stated in the ЗІР response.

How to check the accounts and complete the transfer

1. The owner gives the accountant an extract from the ЄДР showing the new address and the change date. If the owner keeps the books themselves, they keep the extract with their records.
2. The accountant checks the primary and secondary places of registration, single contribution payer details and address in the single tax or VAT register in the Electronic Cabinet.
3. For each tax, the accountant records the place of payment, report recipient and transfer date. Payments due where real estate or subdivisions are located are listed separately.
4. Before making a payment, the accountant gets current details from the “Budget settlement status” menu or the ДПС “Payment accounts” page. They check the International Bank Account Number (IBAN), recipient, payment type and territory.
5. The accountant updates bank templates and settings for report recipients. For the military levy, they distinguish payments withheld from wages, an individual entrepreneur’s (ФОП) own levy under the simplified system, a Group 3 legal entity’s levy, and an individual’s payment based on annual filing. They check the payment description and budget payment code. New military levy accounts have applied since July 1, 2026, so the current IBAN must be checked even for the previous place of registration. The categories and new accounts are listed in the ДПС notice.
6. After filing a report, the accountant keeps the receipt showing the acceptance result. After paying, they check that the payment appears under the relevant tax in “Budget settlement status.”
7. At the beginning of the following year, the accountant checks again the details for payments that remained due at the previous place through December 31.

The transfer file should also include the single tax payer’s application, confirmation that it was accepted, requests to the ДПС, payment instructions and report receipts. Access to registration details, budget accounts and correspondence is described in the official Electronic Cabinet guide.

If you use the unified account

The unified account under Article 35¹ of the ПКУ can be used to pay the taxes and single contribution specified by law. The ДПС allocates the funds according to the payment register, using data from payment instructions, returns and other tax information. After an address change, the accountant checks that this information is correct and that the funds have been allocated as intended.

The unified account cannot be used to pay VAT, excise tax on the sale of fuel or ethyl alcohol, or part of the net profit or income that state and municipal unitary enterprises and their associations transfer to the budget. Once the unified account is in use, covered payments must be made through it. Paying those charges to other Treasury accounts, including non-budget single contribution accounts, is considered an error. The VAT electronic account has a separate purpose and rules.

What to do if a payment or report was sent incorrectly

If a report is not accepted, the accountant finds the reason, corrects the recipient or details, and resubmits the document before the deadline. Keep both receipts. Sending the file alone does not confirm that the report was accepted.

If tax was paid to the wrong budget account, the accountant submits an application under Article 43 of the ПКУ to the territorial ДПС authority where the mistakenly paid funds are registered and attaches a copy of the payment instruction. The application must state the tax, amount, payment date, details of the account that received the funds, and where the funds should be transferred. It may request a refund or that the funds be applied to another tax liability. The general deadline for submitting the application is 1,095 days from when the amount was mistakenly paid. If there is tax debt, a refund to the payer’s own account is possible after that debt is paid.

Timely payment to another budget account may exempt the payer from financial liability under subparagraph 112.8.8¹ of the ПКУ. To qualify, the payer must take the steps provided for in Article 43 to recover the mistakenly paid funds. Keep proof of timely payment and confirmation that the application was submitted.

If the single contribution was mistakenly paid to a non-budget single contribution account under subaccount 3556, the accountant submits an application using Appendix 1 to the Procedure under Ministry of Finance Order No. 417 to the territorial ДПС authority where the funds are registered. Attach a copy of the payment document certified personally by the payer; for an electronic application, attach an electronic copy. If the single contribution was mistakenly paid to a budget account, the refund is made under Article 43 of the ПКУ. If tax was mistakenly paid to a non-budget single contribution account under subaccount 3556, the accountant submits an application using Appendix 1 to Procedure No. 417 to the territorial ДПС authority where the funds are registered and attaches a copy of the payment document certified by the payer. Before submitting an application for a refund from account 3556, the accountant checks for arrears in the single contribution and financial penalties. If there are such arrears, the ДПС rejects the application under clause 10 of Procedure No. 417. These cases are distinguished in the ДПС guidance.

Moving does not change tax return or payment deadlines. Under the general rules of the ПКУ, failing to file a return or filing it late carries a fine of UAH 340 for each instance; a repeated violation after such a fine has been imposed within a year carries a fine of UAH 1,020. For failing to file, filing late or filing incomplete reports on individuals’ income, clause 119.1 of the ПКУ sets a fine of UAH 1,020. For the same violation by a payer who was already fined for the relevant violation within the year, the fine is UAH 2,040. Inaccurate information and errors are penalized under this clause if they changed tax liabilities or the taxpayer. Fines do not apply to errors arising during a recalculation under clause 169.4 and corrected under Article 50 of the ПКУ. Clause 119.3 also exempts taxpayers from these fines when they independently correct errors in a tax number, including within 30 calendar days after notice from the ДПС.

For late payment of an agreed tax liability, clause 124.1 of the ПКУ sets basic fines of 5% of the repaid debt for delays of up to and including 30 calendar days, and 10% for delays of more than 30 days. These fines do not apply if funds from the VAT electronic account are credited toward payment of an agreed liability stated in an adjustment calculation on the next operating day. For an intentional violation under clause 124.2 of the ПКУ, the fine is 25% of the amount unpaid or paid late. If the same intentional violation is repeated within 1,095 calendar days, or results in a delay of more than 90 calendar days, clause 124.3 sets a fine of 50%. For individual entrepreneurs (ФОП) in Groups 1 and 2, failure to pay or underpayment of the single tax advance carries a fine of 50% of the selected single tax rate under clause 122.1 of the ПКУ. For an analogous breach involving payment of the entrepreneur’s own military levy, the fine is 50% of the levy rate under subparagraph 1.11 of clause 16¹ of subsection 10, Section XX of the ПКУ.

If an employer fails to accrue, withhold or remit taxes before or when paying income to an employee, or accrues or remits them only in part, Article 125¹ of the ПКУ applies. The basic fine is 10% of the tax amount due to be accrued or paid; for an intentional violation it is 25%; for a repeated intentional violation within 1,095 calendar days it is 50%; and for a third or subsequent intentional violation within 1,095 days it is 75%. For personal income tax, this article provides an exemption if the withholding agent identifies the violation itself during a recalculation under clause 169.4 and corrects it in subsequent periods of the same tax year. For non-payment or late payment of the single contribution, clause 2 of part eleven of Article 25 of Law No. 2464-VI sets a fine of 20% of the amount not paid on time, while part ten sets late-payment interest of 0.1% of the shortfall for each day overdue.

For employers, clause 6 of part eleven of this article separately sets a fine of 10% for failure to pay, partial payment or late payment of the single contribution at the same time as income on which the contribution was charged is paid. These rules are set out in the ДПС guidance on employer liability. The accountant separately checks the grounds for relief from liability for each payment. For sanctions under the ПКУ, they check evidence that timely performance of the tax obligation was impossible and the conditions for subsequently fulfilling it under subparagraph 69.1 of subsection 10, Section XX of the ПКУ. Grounds for relief from single contribution sanctions are checked under Law No. 2464-VI.

How to change the registered address in Torgsoft invoices

If your store issues invoices to customers in Torgsoft, after an address change open “Settings → Enterprise,” select the relevant enterprise, click “Edit” and fill in the “Registered address” field. In “Trade with invoice” mode, the software takes the registered address from the enterprise selected when the invoice is created. This procedure is described in the official Torgsoft instructions.

Create a new invoice and check its printed version. The template must use the enterprise’s registered address details. If the database contains several enterprises, check each one on whose behalf the store issues documents. A new invoice takes the registered address from the selected enterprise if the print template uses that field. The accountant handles applications to the ДПС, budget payments and tax reports separately.

Official sources

• Tax Code of Ukraine No. 2755-VI: Articles 35¹, 43, 45 and 66; subparagraphs 112.8.8¹, 266.7.5 and 266.9.1; clauses 119.1, 120.1, 124.1, 168.4, 183.15, 286.2, 287.3, 298.5 and 298.6; clause 11 of subsection 8 of Section XX; subparagraphs 1.11 and 1.12 of clause 16¹ of subsection 10 of Section XX; and subparagraphs 69.1 and 69.19 of subsection 10 of Section XX.
• Budget Code of Ukraine No. 2456-VI: Article 3, part eight of Article 45, and paragraph two of part five of Article 78.
• Ministry of Finance Order of December 9, 2011 No. 1588, Procedure for Registration of Taxpayers and Fee Payers: clauses 8.4, 8.5, 9.2, 10.1–10.14 and 10.25.
• Ministry of Finance Order of January 13, 2015 No. 4: clauses 5–10 of Section I of the Procedure for Filing Tax Calculations.
• Law of Ukraine No. 2464-VI on the Collection and Registration of the Single Contribution: clause 4 of part two of Article 6, part ten and clause 2 of part eleven of Article 25.
• Ministry of Finance Order of July 23, 2021 No. 417: clauses 5 and 6 and Appendix 1 on refunding a mistakenly paid single contribution; ДПС guidance on an application for a single contribution refund.
• Ministry for Development Order of February 28, 2025 No. 376: List of territories where hostilities are or were conducted, or which are temporarily occupied.
• ДПС guidance on corporate income tax, VAT reporting and the unchanged VAT electronic account.
• ДПС guidance on single tax for a legal entity and an individual entrepreneur (ФОП), and taxes for an individual entrepreneur (ФОП) on the general system.
• ДПС guidance on the single contribution and tax calculation; ЗІР responses on the military levy on individuals’ income, own military levy for single tax payers and an individual entrepreneur moving from an area of hostilities or temporary occupation.
• ДПС: Form No. 20-ОПП, employer liability for non-payment or late payment of the single contribution, payment accounts, and the Electronic Cabinet guide.