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On 09 Apr 2021, the Committee on Financial Reporting System Management, set up according to the Memorandum of understanding on developing and implementing the financial reporting system No. 102/15 dated 18 Dec 2017, approved electronic format for UA XBRL Taxonomy IFRS 2020 (v.1.2). UA XBRL Taxonomy IFRS 2020 is to be used by reporting entities for preparing financial reporting in electronic format for year 2020 and for interim financial reporting in year 2021.

You can download the Taxonomy UA XBRL IFRS at the following link:

UA XBRL Taxonomy IFRS 2020 (v1.2)

Submission of UA XBRL Taxonomy Articles IFRS 2020:

Submission of UA XBRL Taxonomy Articles IFRS 2020 (v1.2) general (210-310)

Submission of UA XBRL Taxonomy Articles IFRS 2020 (v1.2) general (220-320) 

Submission of UA XBRL Taxonomy Articles IFRS 2020 (v1.2) for banks 

Submission of UA XBRL Taxonomy Articles IFRS 2020 (v1.2) for insurance companies (210-310) 

Submission of UA XBRL Taxonomy Articles IFRS 2020 (v1.2) for insurance companies (220-320)

On 06 Dec 2022, the Committee on Financial Reporting System Management, set up according to the Memorandum of understanding on developing and implementing the financial reporting system No. 102/15 dated 18 Dec 2017, approved electronic format of Taxonomy UA IFRS XBRL 2021 for preparing financial reporting in electronic format for year 2021 and for interim financial reporting in year 2022.

You can download Taxonomy UA XBRL IFRS following the link:

Taxonomy UA IFRS XBRL 2021

Presentation of Articles of Taxonomy UA IFRS XBRL 2021:

Presentation of Articles of Taxonomy UA IFRS XBRL 2021 general part (210-310)

Presentation of Articles of Taxonomy UA IFRS XBRL 2021 general part (220-320)

Presentation of Articles of Taxonomy UA UA IFRS XBRL 2021 for banks

Presentation of Articles of Taxonomy UA IFRS XBRL 2021 for insurance companies (210-310)

Presentation of Articles of Taxonomy UA IFRS XBRL 2021 for insurance companies (220-320)

On 19 Dec 2023, the Committee on Financial Reporting System Management, set up according to the Memorandum of understanding on developing and implementing the financial reporting system No. 102/15 dated 18 Dec 2017, approved electronic format for Taxonomy UA IFRS XBRL 2022, designed with the help of the project “Introduction of EU Practices on Accounting, Financial Reporting and Audit in Ukraine” (EU-FAAR). Electronic format for Taxonomy UA IFRS XBRL 2022 was approved for further use by reporting entities for preparing financial reporting in electronic format for year 2022 and interim financial reporting for year 2023 (Q1 2023, half year 2023 and nine months of 2023).

You can download Taxonomy UA XBRL IFRS following the link:

Taxonomy UA XBRL IFRS 2022 (v1.0)

Presentation of Articles of Taxonomy UA XBRL IFRS 2022:

Presentation of Articles of Taxonomy UA XBRL IFRS 2022 (v1.0) general part (210-310)

Presentation of Articles of Taxonomy UA XBRL IFRS 2022 (v1.0) general part (220-320)

Presentation of Articles of Taxonomy UA XBRL IFRS 2022 (v1.0) for banks

Presentation of Articles of Taxonomy UA XBRL IFRS 2022 (v1.0) for insurance companies (210-310)

Presentation of Articles of Taxonomy UA XBRL IFRS 2022 (v1.0) for insurance companies (220-320)

On 27 Dec 2024, the Committee on Financial Reporting System Management, set up according to the Memorandum of understanding on developing and implementing the financial reporting system No. 102/15 dated 18 Dec 2017, approved electronic format for Taxonomy UA IFRS XBRL 2023, designed with the help of the project “Introduction of EU Practices on Accounting, Financial Reporting and Audit in Ukraine” (EU-FAAR). Electronic format for Taxonomy UA IFRS XBRL 2023 was approved for further use by reporting entities for preparing financial reporting in electronic format for year 2022 and interim financial reporting for year 2024 (Q1 2024, half year 2024 and nine months of 2024).

You can download Taxonomy UA XBRL IFRS following the link:

Taxonomy UA XBRL IFRS 2023 (v1.1)

Presentation of Articles of Taxonomy UA XBRL IFRS 2023:  

Presentation of Articles of Taxonomy UA XBRL IFRS 2023 (v1.1) general part (210-310)

Presentation of Articles of Taxonomy UA XBRL IFRS 2023 (v1.1) general part (220-320)

Presentation of Articles of Taxonomy UA XBRL IFRS 2023 (v1.1) for banks

Presentation of Articles of Taxonomy UA XBRL IFRS 2023 (v1.1) for insurance companies (210-310)

 Presentation of Articles of Taxonomy UA XBRL IFRS 2023 (v1.1) for insurance companies (220-320)

In accordance with Subparagraph 7 Paragraph 2 of the Cabinet of Ministers of Ukraine Resolution No. 419 dated 28 February 2000 (as amended), financial statements and consolidated financial statements prepared on the basis of a financial reporting taxonomy in accordance with international financial reporting standards in a single electronic format specified by the Ministry of Finance, have to be submitted to a financial reporting collection center operated by the NSSMC, to make sure that government agencies, other bodies, and users can access the financial statements and consolidated financial statements submitted by companies.

According to Subparagraph 5 Paragraph 15 of the Procedure for the functioning of a financial reporting collection center, approved by the Cabinet of Ministers of Ukraine Resolution No. 845 dated 11 August 2023, financial statements in XBRL format submitted to the financial reporting collection center are published on the website https://frs.gov.ua.

Therefore, financial statements prepared in accordance with a financial reporting taxonomy based on international financial reporting standards in a single electronic format specified by the Ministry of Finance can be accessed at the website https://frs.gov.ua or following the direct link https://portal.frs.gov.ua/PublicData/PublicDataSearch.aspx.

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