![\"\u041d\u0430\u0437\u0430\u0440\u0456\u0439](\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2025\/12\/Tyutenko_krugloe-foto-300x300.png\")
<\/p>\n
\n
\nRuslana Tiutenko<\/b>,
\nConsultant of the Transfer Pricing Department<\/span><\/span><\/div>\n<\/div>\n
Table of Contents<\/h3>\n\n- Transfer Pricing and Penalties<\/a><\/li>\n
- CFC Reporting: Deadlines and Obligations<\/a><\/li>\n<\/ol>\n<\/div>\n<\/div>\n
Transfer Pricing and Penalties<\/h2>\n
We would like to remind you that taxpayers who conducted controlled operations during 2025 are required to submit a Report on Controlled Operations by October 1, 2026.<\/p>\n
Additionally, taxpayers who are members of an International Group of Companies (IGC) and conducted controlled operations in 2025 must also submit a Notification of Participation in an International Group of Companies by October 1, 2026.<\/p>\n
Failure to comply with these requirements leads to the emergence of tax differences.<\/p>\n
\nThe relevance of Transfer Pricing (TP) issues continues to grow, demanding special attention from taxpayers, as non-compliance with the rules entails the imposition of significant penalties.<\/p>\n<\/div>\n
Below is the list of penalties effective from January 1, 2025.<\/p>\n<\/div>\n
![\"Vidpovidalnist](\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/Vidpovidalnist_pereklad-7-1-1-1024x576.png\")
<\/p>\n
<\/p>\n
To avoid falling under heavy penalties, it is crucial to strictly adhere to the established deadlines for Transfer Pricing reporting and ensure that all supporting documentation is prepared well in advance.<\/p>\n
\n<\/div>\nControlled Foreign Companies: Identification and CFC Reporting<\/h2>\n
Filing reports on Controlled Foreign Companies (CFCs) is a direct obligation for every resident of Ukraine who holds the status of a “controlling person” in accordance with the Tax Code of Ukraine.<\/p>\n
\nCFC reporting is submitted simultaneously with the tax return:<\/strong><\/span><\/strong><\/p>\n\n- Until May 1<\/strong> \u2014 for individuals (along with the Declaration of Property Status and Income);<\/li>\n
- Until March 1<\/strong> \u2014 for legal entities (along with the Corporate Income Tax Declaration).<\/li>\n<\/ul>\n<\/div>\n
![\"Vidpovidalnist_p\"](\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/Vidpovidalnist_pereklad-8--1024x576.png\")
<\/p>\n<\/div>\n
<\/p>\n
\n!<\/div>\n\nImportant to Remember:<\/span><\/p>\nDespite the suspension of penalties during the state of martial law (provided that the controlling person fulfills their CFC reporting obligations within six months after the termination or cancellation of martial law), the legal obligation remains in effect.<\/strong> Therefore, we strongly advise against delaying your CFC reporting. It is essential to verify your obligations in advance, prepare the necessary documentation, and, if required, engage professional experts to ensure full compliance.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/span><\/p>\n\n\n\n\n<\/span><\/p>\n![\"Audit](\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/logo_auditinvest.png\")
<\/span><\/div>\n<\/span><\/p>\n\nReady to prepare your Transfer Pricing documentation?<\/strong><\/strong><\/span>Audit Invest will help: screening of operations with non-residents, CO reports, and a full package of transfer pricing documentation.<\/p>\n+38\u00a0050\u00a0340\u00a011\u00a017<\/a><\/span>
\n+38\u00a0097\u00a0338\u00a012\u00a088<\/a><\/span><\/div>\n<\/div>\n<\/p>\n
Order TP Documentation<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/section>\n<\/p>","protected":false},"excerpt":{"rendered":"
Prepared by: Ruslana Tiutenko, Consultant of the Transfer Pricing Department Table of Contents Transfer Pricing and Penalties CFC Reporting: Deadlines and Obligations Transfer Pricing and Penalties We would like to remind you that taxpayers who conducted controlled operations during 2025… Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":14167,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[222,1731,1728,1729,1734,1733,1730,400,1732,241,1437],"class_list":["post-14142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-invest","tag-dedlajny-ttsu-2026","tag-zvitnist-kik","tag-kontrolovani-operatsiyi-2025","tag-otchet-o-kontrolyruemyh-operatsyyah","tag-otchetnost-kyk","tag-povidomlennya-mgk","tag-podatkovyj-kodeks","tag-shtrafy-za-nepodannya-zvitu","tag-shtrafy-ttsu","tag-shtrafy-ttso"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/comments?post=14142"}],"version-history":[{"count":1,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142\/revisions"}],"predecessor-version":[{"id":14192,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142\/revisions\/14192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/media\/14167"}],"wp:attachment":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/media?parent=14142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/categories?post=14142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/tags?post=14142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Transfer Pricing and Penalties<\/h2>\n
We would like to remind you that taxpayers who conducted controlled operations during 2025 are required to submit a Report on Controlled Operations by October 1, 2026.<\/p>\n
Additionally, taxpayers who are members of an International Group of Companies (IGC) and conducted controlled operations in 2025 must also submit a Notification of Participation in an International Group of Companies by October 1, 2026.<\/p>\n
Failure to comply with these requirements leads to the emergence of tax differences.<\/p>\n
The relevance of Transfer Pricing (TP) issues continues to grow, demanding special attention from taxpayers, as non-compliance with the rules entails the imposition of significant penalties.<\/p>\n<\/div>\n
Below is the list of penalties effective from January 1, 2025.<\/p>\n<\/div>\n
<\/p>\n
<\/p>\n
To avoid falling under heavy penalties, it is crucial to strictly adhere to the established deadlines for Transfer Pricing reporting and ensure that all supporting documentation is prepared well in advance.<\/p>\n
Controlled Foreign Companies: Identification and CFC Reporting<\/h2>\n
Filing reports on Controlled Foreign Companies (CFCs) is a direct obligation for every resident of Ukraine who holds the status of a “controlling person” in accordance with the Tax Code of Ukraine.<\/p>\n
CFC reporting is submitted simultaneously with the tax return:<\/strong><\/span><\/strong><\/p>\n <\/p>\n Important to Remember:<\/span><\/p>\n Despite the suspension of penalties during the state of martial law (provided that the controlling person fulfills their CFC reporting obligations within six months after the termination or cancellation of martial law), the legal obligation remains in effect.<\/strong> Therefore, we strongly advise against delaying your CFC reporting. It is essential to verify your obligations in advance, prepare the necessary documentation, and, if required, engage professional experts to ensure full compliance.<\/p>\n<\/div>\n <\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n Ready to prepare your Transfer Pricing documentation?<\/strong><\/strong><\/span>Audit Invest will help: screening of operations with non-residents, CO reports, and a full package of transfer pricing documentation.<\/p>\n <\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" Prepared by: Ruslana Tiutenko, Consultant of the Transfer Pricing Department Table of Contents Transfer Pricing and Penalties CFC Reporting: Deadlines and Obligations Transfer Pricing and Penalties We would like to remind you that taxpayers who conducted controlled operations during 2025… Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":14167,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[222,1731,1728,1729,1734,1733,1730,400,1732,241,1437],"class_list":["post-14142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-invest","tag-dedlajny-ttsu-2026","tag-zvitnist-kik","tag-kontrolovani-operatsiyi-2025","tag-otchet-o-kontrolyruemyh-operatsyyah","tag-otchetnost-kyk","tag-povidomlennya-mgk","tag-podatkovyj-kodeks","tag-shtrafy-za-nepodannya-zvitu","tag-shtrafy-ttsu","tag-shtrafy-ttso"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/comments?post=14142"}],"version-history":[{"count":1,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142\/revisions"}],"predecessor-version":[{"id":14192,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142\/revisions\/14192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/media\/14167"}],"wp:attachment":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/media?parent=14142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/categories?post=14142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/tags?post=14142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
<\/p>\n<\/div>\n<\/span><\/div>\n
\n+38\u00a0097\u00a0338\u00a012\u00a088<\/a><\/span><\/div>\n<\/div>\n