Financial sector news

On September 2, 2025, the President of Ukraine signed Law No. 4536-IX “On Amendments to the Tax Code of Ukraine Regarding the Procedure for Notaries to Submit Information to Regulatory Authorities.”

The document introduces new requirements for the procedure for notaries to submit data on certified agreements and issued certificates.
Notaries will be required to submit information on certified agreements to the tax authorities:

• purchase and sale;
• exchange (exchange of property);
• gift;
• certificate of inheritance rights.

Data will be transferred electronically via specialized communication channels.
The new rules establish a uniform procedure for interaction between notaries and regulatory authorities.
The law will come into force on January 1, 2026.

The purpose of these changes is to strengthen control over real estate transactions and inheritance rights, reduce the risks of tax evasion, and ensure more transparent accounting in the field of property relations.
The introduction of electronic information exchange will enable tax authorities to obtain the necessary information more quickly and notaries to work according to unified standards.

Sincerely,
Information and Analytical Center of the Association of Ukrainian Banks
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