Meeting of the EBA Dnipro Financе &Tax Committee: Results of the 2025 TCU reporting campaign and preparation for the 2026 season

11/ 12/ 2025

Listen to online Stop   Last week, a meeting of the EBA Dnipro Finance & Tax Committee was held, which considered current issues related to tax reporting, transfer pricing, and compliance with tax legislation in cooperation with non-residents. During the meeting, experts from AC Crowe Ukraine Leonid Karpov and Kateryna Russu, summarized the outcomes of the reporting year and outlined key priorities for preparation for the next reporting period. An increase in the number of submitted reports compared to the pre-war period was noted. The discussion focused on types of controlled transactions, updated criteria for recognizing transactions as controlled, changes in the list of low-tax jurisdictions, as well as the introduction of the economic nexus criterion for import and export transactions. Particular attention was paid to practical reporting requirements and the importance of obtaining individual tax consultations in complex cases. A second part of the discussion addressed taxation issues related to cooperation with non-residents. Experts provided clarifications on confirming tax residency status, approaches to transaction analysis and supporting documentation, reporting thresholds, and specific aspects of determining tax residency for individuals. Recommendations were outlined for building effective tax compliance processes to reduce regulatory risks. We sincerely thank AC Crowe Ukraine for delivering an expert-level event and valuable insights shared with the business community.

Last week, a meeting of the EBA Dnipro Finance & Tax Committee was held, which considered current issues related to tax reporting, transfer pricing, and compliance with tax legislation in cooperation with non-residents.

During the meeting, experts from AC Crowe Ukraine Leonid Karpov and Kateryna Russu, summarized the outcomes of the reporting year and outlined key priorities for preparation for the next reporting period. An increase in the number of submitted reports compared to the pre-war period was noted. The discussion focused on types of controlled transactions, updated criteria for recognizing transactions as controlled, changes in the list of low-tax jurisdictions, as well as the introduction of the economic nexus criterion for import and export transactions. Particular attention was paid to practical reporting requirements and the importance of obtaining individual tax consultations in complex cases.

A second part of the discussion addressed taxation issues related to cooperation with non-residents. Experts provided clarifications on confirming tax residency status, approaches to transaction analysis and supporting documentation, reporting thresholds, and specific aspects of determining tax residency for individuals. Recommendations were outlined for building effective tax compliance processes to reduce regulatory risks.

We sincerely thank AC Crowe Ukraine for delivering an expert-level event and valuable insights shared with the business community.