Ukraine

Financial Reporting Obligations for Companies in Ukraine

1. Registry for Financial Statements Submission

In Ukraine, companies must submit their annual financial statements to the Єдиний державний реєстр юридичних осіб, фізичних осіб-підприємців та громадських формувань (Unified State Register) (https://usr.minjust.gov.ua/). The register is administered by the Ministry of Justice of Ukraine (Міністерство юстиції України) (https://minjust.gov.ua/).

2. Legal Forms Required to Publish Financial Statements

The following legal forms in Ukraine are required to submit and publish their financial statements (subject to size/public-interest criteria where noted):

  • Акціонерне товариство (АТ – Joint Stock Company)
  • Товариство з обмеженою відповідальністю (ТОВ – Limited Liability Company) — if classified as medium or large
  • Приватне підприємство (ПП – Private Enterprise) — if classified as medium or large
  • Кооператив (Cooperative) — if classified as medium or large; financial/credit cooperatives always disclose by sector rules
  • Державне підприємство (ДП – State Enterprise)
  • Комунальне підприємство (КП – Municipal Enterprise)
  • Банки та фінансові установи (Banks and Financial Institutions)
  • Страхові компанії (Insurance Companies)

Not obliged to publish full financial statements (unless they fall under public-interest status or exceed thresholds): Фізична особа-підприємець (ФОП – Sole Proprietor), Малі/мікро підприємства (Small/Micro Enterprises), Громадські організації (Public/Non-profit Organizations) without commercial activity/public funding.

3. Companies Required to Audit Financial Statements

The obligation to audit depends on legal form and size thresholds. The table below summarizes the main rules:

Legal Form

Rule

Criteria

Акціонерне товариство (АТ – JSC)

Mandatory audit regardless of size

Not applicable

ТОВ / ПП / Кооператив (LLC / Private Enterprise / Cooperative)

Audit required if 2 of 3 size criteria are met

Turnover (more than) €40 million

Total assets (more than) €20 million

Employees (more than) 250

Державні та комунальні підприємства (State/Municipal Enterprises)

Mandatory audit

Public-interest entities

Банки та фінансові установи (Banks & Financial Institutions)

Mandatory audit

Sector-specific regulation / public interest

Страхові компанії (Insurance Companies)

Mandatory audit

Sector-specific regulation / public interest

4. Financial Statements Submission for Listed Companies

Companies listed on the Ukrainian stock market must publish their financial statements on the relevant exchange and with the market regulator. Primary exchange: Українська біржа (Ukrainian Exchange) (https://www.ux.ua/). Regulator for disclosures: Національна комісія з цінних паперів та фондового ринку (NSSMC) (https://www.nssmc.gov.ua/).

5. Deadline for Submission of Financial Statements

Standard annual deadlines by legal form:

  • Акціонерне товариство (АТ – JSC): by April 30 of the following year.
  • ТОВ / ПП / Кооператив (LLC / Private Enterprise / Cooperative): by May 31 of the following year.
  • Повне товариство (ПТ – General Partnership) / Командитне товариство (КТ – Limited Partnership): by April 30 of the following year.
  • ФОП (Sole Proprietor): not required to submit annual financial statements.

6. Partial Financial Statements Submission

Small and micro enterprises may file simplified financial statements if they meet the applicable thresholds (e.g., low turnover and headcount; typical example: turnover below €700,000 and fewer than 10 employees).

7. Consequences of Non-Submission

Failure to submit financial statements on time can lead to fines and legal action. Typical sanctions include administrative fines starting from approximately UAH 17,000, additional penalties for prolonged delay, and potential striking off the register in severe or repeated cases.

8. Reporting Requirements for Foreign-Owned Branches and Newly Established Companies

  • Іноземні філії (Foreign-owned branches): must submit financial statements in accordance with Ukrainian legislation; certain details may depend on international agreements.
  • Нові компанії (Newly established companies): file the first annual statements for the financial year of incorporation; if incorporated in the last quarter, filing may be allowed with the following year’s annual set (subject to applicable rules).

Sources

Source

Link

Unified State Register (ЄДР)

https://usr.minjust.gov.ua/

Ministry of Justice of Ukraine

https://minjust.gov.ua/

State Tax Service of Ukraine

https://tax.gov.ua/

National Securities and Stock Market Commission (NSSMC)

https://www.nssmc.gov.ua/

Ukrainian Exchange

https://www.ux.ua/
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