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17.03.2026

The Commission announces that the Financial Reporting Collection Center “Financial Reporting System” (FRCC) is ready to accept annual and consolidated financial statements for 2025, as well as interim financial statements for 2026. Reports are submitted in electronic format in accordance with the UA IFRS XBRL2025 Taxonomy, available on the official websites of the NSSMC, the National Bank of Ukraine, and the Financial Reporting System.

Please note that this submission is mandatory for entities that, pursuant to the law, prepare financial statements in accordance with International Financial Reporting Standards (IFRS), as well as for companies that voluntarily adopted IFRS.

For consultation and technical support, reporting entities may contact the Central Financial Reporting Service via the hotline numbers listed on the frs.gov.ua portal, or send a description of any errors to the email address [email protected].

We would like to add that all reporting entities registered with the FRCC will receive report templates in their personal accounts for the relevant reporting period, taking into account the reporting method determined in 2024. If, in 2026, an enterprise chooses a different reporting method or begins to prepare consolidated annual or interim financial statements for 2025, it must notify the regulator, specifying its name and EDRPOU code.

For entities supervised by the NSSMC, notifications should be sent to [email protected]; for entities supervised by the NBU, notifications should be sent to [email protected]

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