The Ukraine National Commission on Securities and Stock Market announced that the Financial Reporting Collection Center, operating through the “Financial Reporting System”, is ready to receive annual and consolidated financial statements for 2025 and interim financial statements for 2026 in electronic format using the UA IFRS XBRL2025 taxonomy (Taxonomy 2025). Filing is mandatory for entities that prepare financial statements under International Financial Reporting Standards, including those that have voluntarily opted to apply IFRS. The taxonomy is available on the official websites of the Commission, the National Bank of Ukraine, and the Financial Reporting System, and registered reporting entities will receive reporting templates in their personal accounts for the relevant period based on the reporting preparation method set in 2024. If an entity chooses a different preparation method in 2026 or begins preparing consolidated annual or interim reporting for 2025, it must notify its relevant supervisor and provide its name and EDRPOU code.
Ukraine National Commission on Securities and Stock Market 2026-03-17
Ukraine National Commission on Securities and Stock Market opens Financial Reporting Collection Center for 2025 annual and 2026 interim UA IFRS XBRL2025 filings
The Ukraine National Commission on Securities and Stock Market announced that the Financial Reporting Collection Center is ready to receive 2025 annual and consolidated financial statements and 2026 interim financial statements electronically using the UA IFRS XBRL2025 taxonomy. Filing is mandatory for entities preparing financial statements under International Financial Reporting Standards, including voluntary adopters. The taxonomy and reporting templates are available on the Commission's, National Bank of Ukraine's, and Financial Reporting System's websites.