ANNUAL FINANCIAL STATEMENTS AND AUDIT REPORTS CAN BE SUBMITTED VIA THE PERSONAL ACCOUNT NO LATER THAN JUNE 10

A taxpayer who is required to publish the annual financial statements and annual consolidated financial statements together with the audit report has the opportunity to send them to the controlling body through the private part of the Personal account no later than June 10 of the year following the reporting year:

• annual financial statements in XML format using the “Reporting input” mode;
• audit report together with a cover letter in pdf format (2 MB limit) using the “Correspondence with the State Tax Service” mode.

The “Correspondence with the State Tax Service” mode of the private part of the Personal account allows the payer to send an audit report in pdf format (2 MB limit) to the STS body along with a cover letter.

The date of submitting the audit report with the cover letter is the date of registration of the cover letter with the STS body. Within one business day after sending such a letter to the STS body, the email’s author will be notified of the incoming registration number and registration date. Information about receiving and registering a letter with the STS can be viewed in the “Incoming” tab of the “Incoming/outgoing documents” menu of the private part of the Personal account and sent emails can be viewed in the “Outgoing documents” tab of the “Incoming/outgoing documents” menu.

Source: explanation of STS from category 102.20.01, Section “Q&A from the knowledge base” of the Public Reference Resource (zir.tax.gov.ua)