: Log in using your electronic signature (ECP) to fill and submit the form directly.
: The report is officially called the "Tax Calculation of sums of income... and sums of accrued unified contribution".
: In specific cases (e.g., small number of employees), a physical paper copy can be submitted to your local tax office.
: This specific appendix is now used to report details on personal income, PIT, and military tax.
To "skachat blank po esv dodatok 4" (download the ESV Appendix 4 form), you must use the updated (Об’єднана звітність) form. As of 2026, the separate "Appendix 4" for ESV has been integrated into a comprehensive report that includes Personal Income Tax (PIT) and Military Tax. Where to Download
: Tools like M.E.Doc or BAS are commonly used for automated reporting.
: For 2026, the minimum monthly ESV for individual entrepreneurs (FOP) is 1902.34 UAH (22% of the minimum wage).