The Ukraine National Commission on Securities and Stock Market has confirmed that its amendments to the rules for submitting financial statements have been registered with the Ministry of Justice of Ukraine, removing the option to file in XML and moving to a single mandatory filing format. Under the changes, financial statements prepared in accordance with international standards must be submitted exclusively in XBRL through the Financial Reporting Collection Center (FFR). The amendments were approved by a Commission decision dated 19 September 2025 and registered on 1 October 2025 under No. 1436/44842. The Commission also reiterated two key dates it previously set for the submission of financial statements: 5 October 2025 and 31 October 2025. The changes enter into force on 1 November 2025.
Ukraine National Commission on Securities and Stock Market 2025-10-03
Ukraine National Commission on Securities and Stock Market mandates XBRL-only financial statement submissions via the Financial Reporting Collection Center from 1 November 2025
The Ukraine National Commission on Securities and Stock Market has amended its financial statement submission rules, mandating the use of XBRL format via the Financial Reporting Collection Center. The amendments, registered with the Ministry of Justice, eliminate the XML filing option and take effect on 1 November 2025.