New procedure for submitting financial statements in XBRL format registered with the Ministry of Justice

The Commission informs that the Resolution of the National Securities and Stock Market Commission dated 19 September 2025 No. 09/21/2902/K03 “On Approval of the Amendments to Certain Regulatory Acts of the National Securities and Stock Market Commission Regarding the Procedure for Submitting Financial Statements” was registered with the Ministry of Justice of Ukraine on 01 October 2025 under No. 1436/44842.

The document cancels the requirement to submit financial statements in XML format and introduces a single mandatory format: financial statements prepared in accordance with international standards are to be submitted exclusively in XBRL format through the Financial Reporting Collection Center (FRCC).

Please note that these changes come into force on 01 November 2025.

The document is available following the link.

Previously, the Commission also announced that two key dates had been set for the submission of financial reports: 05 October 2025 and 31 October 2025. For more details, see this article.