Commission informs: UA IFRS XBRL 2025 Taxonomy in electronic format is now available

On 02 December 2025, at a meeting of the Committee on Financial Reporting System Management, established in accordance with Memorandum No. 102/15 on mutual understanding regarding the development and implementation of a financial reporting system dated 18 December 2017, the electronic format of the 2025 UA IFRS XBRL Taxonomy (v.1.0) was approved.

It was approved for further use by reporting entities when preparing financial statements in electronic format for 2025 and interim financial statements in 2026.

Reporting entities now have access to the electronic file of the UA IFRS XBRL 2025 Taxonomy (v1.0) for further use in preparing financial statements in electronic format for 2025 and interim financial statements in 2026 by publishing it on the official websites of the regulators: NSSMC (www.nssmc.gov.ua), NBU (www.bank.gov.ua), as well as on the official website of the Financial Reporting System (www.frs.gov.ua).

The start date for submitting 2025 financial statements prepared on the basis of the UA IFRS XBRL Taxonomy in a single electronic format to the Financial Reporting Collection Center will be announced later, after the Financial Reporting System has been fully configured.