From January 1, 2026, new rules for submitting annual administrative reporting for businesses will come into effect in Ukraine. The Ministry of Finance is introducing a digital format for interaction with primary financial monitoring entities (SPFM), providing that reports will be submitted exclusively online. At the same time, submission deadlines are being extended, which gives entrepreneurs more time to prepare data.

As explained by the Ministry of Finance, this innovation is part of the strategy for digitizing public services. The transition to electronic reporting is aimed at reducing the administrative burden on businesses, improving the quality and accuracy of submitted data, as well as reducing the risks of technical errors and fines.

Annual administrative reporting in form No. 2-finmon is completely transitioning to a digital format. Now it will be possible to submit it through a special section on the Unified Web Portal for the Use of Public Funds. Paper documents and Word files will no longer be accepted, which finally discourages outdated submission forms.

The new online tool provides automatic arithmetic and logical checks when filling out the report, instant confirmation of acceptance and reduces the risk of errors. In addition, the submission deadlines are updated: the main report must be submitted by January 25 of the year following the reporting year, and the corrected report by January 30.

These changes apply to SPFM, the activities of which are supervised by the Ministry of Finance. This category includes organizers of gambling games (casinos, bookmakers, online poker, lotteries), auditors, accountants and tax consultants, realtors, as well as dealers in art, precious stones and metals.

The Ministry of Finance emphasizes that the transition to an electronic format is a step towards business and the transformation of state supervision into a convenient and transparent service. Such a system allows entrepreneurs to easily comply with legislative requirements in the field of financial monitoring and at the same time increases the efficiency of state control.